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Segment reporting
Defining reportable segments
1.1 What is an operating segment disclosure?
The primary financial statements are highly summarised.
As a response to this, IFRS 8 Operating Segments requires listed companies to
produce an operating segments disclosure. This provides users of financial
statements with additional information.
Illustration
Below is an illustration of an operating segment disclosure note:
Retail Banking All other Total
$m $m $m $m
External revenue 310 652 21 983
Internal revenue 4 97 2 103
Profit/(loss) 21 87 (6) 102
Assets 590 879 106 1,575
Liabilities 107 563 76 746
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