Information about the segments should include:

(i) revenues from external clients;

(ii) revenues from transactions with other Operating segments of the same undertaking;

(iil) interest revenue;

(iv) interest expense;

(v) depreciation and amortisation;

(vi) material items of income and expense;

(vii) the undertaking’s interest in the profit or loss of associates and joint ventures accounted for by the equity method;

(viii) income tax expense or income; and

(ix) material non-cash items other than depreciation and amortisation.

(i)-(11)

(1)-(iii)

(1)-(iv)

(i)-(v) if

(i)-(v1)

(1)-(vil)

(i)-(viii)

(i)-(ix)