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An enterprise should present a reconciliation between the information disclosed for reportable

segments and aggregated information in the enterprise financial statements (in respect of

clause 1 to 4 above)

Secondary Reporting Format

Where primary segments are business segments

Segment revenue from external customers for each geographical segment whose revenue from

sales to external customers is 10% or more of enterprise’s revenue;

The total carrying amount of segment assets for each geographical segment whose segment

assets is 10% or more of the total assets of all geographical segments;

New assets acquired for each geographical segment whose segment assets is 10% or more of

the total assets of all geographical segments.

Where primary segments are geographical segments based on location of assets

The following information (point “1” to “3”)should be disclosed for each business segment

whose revenue from sales to external customers is 10% or more of enterprise revenue or

whose segment assets are 10% or more of the total assets of all business segments;

 Segment revenue from external customers;

 the total carrying amount of segment assets; and

 new segment assets acquired;

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