Identifying reportable segments

(d) the 
methods used to distribute the products or provide the
services; and
(e) if applicable, the nature of the regulatory environment, for
example, banking, insurance, or public utilities.
5.2 A 
 
geographical segment is a distinguishable component of an
enterprise that is engaged in providing products or services within a
particular economic environment and that is subject to risks and
returns that are different from those of components operating in

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Segment Reporting
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other economic environments. Factors that should be considered
in identifying geographical segments include:
(a) similarity of economic and political conditions;
(b) relationships between operations in different geographical
areas;
(c) proximity of operations;
(d) special risks associated with operations in a particular area;
(e) exchange control regulations; and
(f) the 
underlying currency risks.
5.3 A 
reportable 
segment is a business segment or a geographical segment
identified on the basis of foregoing definitions for which segment
information is required to be disclosed by this Standard.
5.4 Enterprise revenue is revenue from sales to external customers as
reported in the statement of profit and loss.
5.5 Segment revenue is the aggregate of
(i) the 
portion of enterprise revenue that is directly attributable