IFRS 8 requires the following information:

(i) Factors used to identify the undertaking’s operating segments, including the basis of organisation (for example, whether management organises the undertaking around differences in products and services, geographical areas, regulatory environments, or a combination of factors and whether segments have been ageregated);

(ii) Types of products and services from which each reportable segment derives its revenues;

(iii) The economic environment of each segment,

(iv) The legal structure of each segment.