Two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of IFRS 8, the segments have similar economic characteristics and the segments are similar in each of the following respects:

(i) the nature of the products and services;

(ii) the nature of the production processes;

(iii) the type or class of client for their products and services;
(iv) the methods used to distribute their products or provide their services;
(v) if applicable, the nature of the regulatory environment, for example, banking, insurance or public utilities;
(vi) staff numbers.

(a) (i) and (ii).

(b) (i) to (iii).

(c) (i) to (iv).

(d) (i) to (y).

(e) (i) to (vi).