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.

(a) (i) and (ii).

(b) (i) to (iii).

(c) (i) to (iv).

(d) (i) to (v).

(e) (i) to (vi).