9.

Two or more operating segments may be aggregated into a single operating segment if all of the
following conditions are satisfied, except

a. The segments have similar characteristics.

b. The segments share a majority of the nature of product or service, nature of production
process, class of customer, method of product distribution and

regulatory environment.
c. The aggregation is consistent with the core principle of segment reporting.

d. The segments have dissimilar characteristics.

10. Operating segments that do not meet any of the quantitative thresholds

a. Cannot be considered reportable.

b. May be considered reportable and separately disclosed if management believes that
information about the segment would be useful to the users of the financial statements.
c. May be considered reportable and separately disclosed if the information is for internal use.
d, May be considered reportable and separately disclosed _if this is the practice within the
economic environment in which the entity operates.