269
PRIMARY FORMAT PRIMARY FORMAT
PRIMARY FORMAT
IS BUSINESS
IS GEOGRAPHICAL IS GEOGRAPHICAL
SEGMENTS SEGMENTS
BY
SEGMENTS
BY
LOCATION OF
LOCATION OF
ASSETS CUSTOMERS
Required Primary Required
Primary
Required Primary
Disclosures Disclosures Disclosures
Depreciation and Depreciation and
Depreciation and
amortisation expense
amortisation expense by
amortisation expense by
by business segment
location of assets[40(f)]
location of
[40(f)] customers[40(f)]
Non-cash expenses
Non-cash expenses
Non-cash expenses
other than depreciation other than depreciation
other than depreciation
and amortisation by
and amortisation by
and amortisation by
business segment
location of assets
location of
customers
[40(g)] [40(g)] [40(g)]
Reconciliation of
Reconciliation of
Reconciliation of
revenue, result, assets,
revenue, result, assets,
revenue, result, assets,
and liabilities by
and liabilities [46]
and liabilities [46]
business segment [46]
Required Secondary Required
Secondary
Required Secondary
Disclosures Disclosures Disclosures
Revenue from external Revenue from external
Revenue from external
customers by location
customers by
business
customers by business
of customers [48]
segment [49]
segment [49]
Carrying amount of
Carrying amount of
Carrying amount of
segment
assets by
segment assets by
segment assets by
location of assets [48]
business segment [49]
business segment [49]
Cost to acquire tangible Cost to acquire tangible
Cost to acquire tangible
and intangible fixed
and intangible fixed
and intangible fixed
assets by location of
assets by business
assets by business
assets [48]
segment [49]
segment [49]
Revenue from external
customers by
geographical customers
if different from
location of assets [50]
270
AS 17
PRIMARY FORMAT PRIMARY FORMAT
PRIMARY FORMAT
IS BUSINESS
IS GEOGRAPHICAL IS GEOGRAPHICAL
SEGMENTS SEGMENTS
BY
SEGMENTS
BY
LOCATION OF
LOCATION OF
ASSETS CUSTOMERS
Required Secondary
Required Secondary
Required Secondary
Disclosures Disclosures Disclosures
Carrying amount of
segment assets by
location of
assets if
different from location
of customers [51]
Cost to acquire tangible
and intangible fixed
assets by
location of
assets if different from
location of customers
[51]
Other Required
Other Required
Other Required
Disclosures Disclosures Disclosures
Basis of pricing inter- Basis of pricing inter-
Basis of pricing inter-
segment transfers and
segment transfers and
segment transfers and
any change therein [53] any change therein [53]
any change therein [53]
Changes
in segment
Changes in segment
Changes in segment
accounting policies [54] accounting policies [54]
accounting policies [54]
Types of products and Types of products and
Types of products and
services in each
services in each
services in each
business segment [58]
business segment [58]
business segment [58]
Composition of each
Composition of each
Composition of each
geographical segment
geographical segment
geographical segment
[58] [58] [58]
