Operating segment information should:

(i) increase the number of reported segments and provide more information;

(ii) enable users to see an undertaking through the eyes of management;

(iii) enable an undertaking to provide timely segment information for external interim *

reporting with relatively low incremental cost;

(iv) enhance consistency with the management discussion and analysis or other annual report disclosures;

(v) provide various measures of segment performance:

(vi) reduce staff.

(i)-(ii) (i)-(iii) . (i)-(iv) . (i)-(v) (i)-(vi)