An undertaking shall report the following geographical information: (i) Revenues from external clients attributed to the undertakings

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An undertaking shall report the following geographical information:

(i) Revenues from external clients attributed to the undertaking’s country of domicile and attributed to all foreign countries in total from which the undertaking derives revenues;

(ii) Non-current assets other than financial instruments, deferred tax assets, postemployment benefit assets, and rights arising under insurance contracts located in the undertaking’s country of domicile and located in all foreign countries in total in which the undertaking holds assets;

(iit) Non-current liabilities other than financial instruments, deferred tax liabilities, post employment benefit liabilities, and rights arising under insurance contracts located in the undertaking’s country of domicile and located in all foreign countries in total in which the undertaking has liabilities.
(i) and (ii).
(i) to (ili).

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