Identifying reportable segments

44. An 
enterprise 
that reports the amount of cash flows arising from
operating, investing and financing activities of a segment need not disclose
depreciation and amortisation expense and non-cash expenses of such
segment pursuant to sub-paragraphs (f) and (g) of paragraph 40.
45. AS 3, Cash Flow Statements, recommends that an enterprise present a
cash flow statement that separately reports cash flows from operating,
investing and financing activities. Disclosure of information regarding
operating, investing and financing cash flows of each reportable segment is
relevant to understanding the enterprise’s overall financial position,
liquidity, and cash flows. Disclosure of segment cash flow is, therefore,
encouraged, though not required. An enterprise that provides segment cash
flow disclosures need not disclose depreciation and amortisation expense
and non-cash expenses pursuant to sub-paragraphs (f) and (g) of 
paragraph 40.

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Segment Reporting
253
46. An 
 
enterprise 
 
should present a reconciliation between the
information disclosed for reportable segments and the aggregated 
information in the enterprise financial statements. In presenting the
reconciliation, segment revenue should be reconciled to enterprise
revenue; segment result should be reconciled to enterprise net profit or
loss; segment assets should be reconciled to enterprise assets; and segment
liabilities should be reconciled to enterprise liabilities.
Secondary Segment Information
47. Paragraphs 39-46 identify the disclosure requirements to be applied to
each reportable segment based on primary reporting format of an enterprise.
Paragraphs 48-51 identify the disclosure requirements to be applied to each
reportable segment based on secondary reporting format of an enterprise, as
follows:
(a) if primary format of an enterprise is business segments, the required 
secondary-format disclosures are identified in paragraph 48;
(b) if primary format of an enterprise is geographical segments based
on location of assets (where the products of the enterprise are
produced or where its service rendering operations are based), the
required secondary-format disclosures are identified in paragraphs
49 and 50;
(c) if primary format of an enterprise is geographical segments based
on the location of its customers (where its products are sold or
services are rendered), the required secondary-format disclosures
are identified in paragraphs 49 and 51.