LITMIR.BIZ

      a. factors used to identify the entity's reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments, or a combination of factors and whether operating segments have been aggregated);

      b. the judgements made by management in applying the aggregation criteria. This includes a brief description of the operating segments that have been aggregated in this way and the economic indicators that have been assessed in determining that the aggregated operating segments share similar economic characteristics; and

      c. types of products and services from which each reportable segment derives its revenues.

      a. revenues from external customers;

      b. revenues from transactions with other operating segments of the same entity;

      c. interest revenue;

      d. interest expense;

      e. depreciation and amortisation;

      f. material items of income and expense disclosed in accordance with IAS 1 Presentation of Financial Statements (as revised in 2007);

      g. the entity's interest in the profit or loss of associates and joint ventures accounted for by the equity method;

      h. income tax expense or income; and

      i. material non-cash items other than depreciation and amortisation.

      a. the amount of investment in associates and joint ventures accounted for by the equity method; and

      b. the amounts of additions to non-current assets1 other than financial instruments, deferred tax assets, net defined benefit assets (see IAS 19 Employee Benefits) and rights arising under insurance contracts.

      ● that it controls another entity;

      ● that it has joint control of an arrangement or significant influence over another entity;

      ● the type of joint arrangement (i.e. joint operation or joint venture) when the arrangement has been structured through a separate vehicle.

      ● understand the composition of the group;

      ● understand the interest that non-controlling interests have in the group's activities and cash flows;

      ● evaluate the nature and extent of significant restrictions on its ability to access or use assets, and settle liabilities, of the group;

      ● evaluate the nature of, and changes in, the risks associated with its interests in consolidated structured entities,

      ● evaluate the consequences of changes in its ownership interest in a subsidiary that do not result in a loss of control; and

      ● evaluate the consequences of losing control of a subsidiary during the reporting period.

      ● the fact that the entity is an investment entity;

      ● information about significant judgements and assumptions it has made in determining that it is an investment entity, and specifically where the entity does not have one or more of the “typical characteristics” of an investment entity;

      ● details of subsidiaries that have not been consolidated (name, place of business, ownership interests held);

      ● details of the relationship and certain transactions between the investment entity and the subsidiary (e.g. restrictions on transfer of funds, commitments, support arrangements, contractual arrangements); and

      ● information where an entity becomes, or ceases to be, an investment entity.

      ● the nature, extent and financial effects of its interests in joint arrangements and associates, including the nature and effects of its contractual relationship with the other investors with joint control of, or significant influence over, joint arrangements and associates; and

      ● the nature of, and changes in, the risks associated with its interests in joint ventures and associates.

      ● understand the nature and extent of its interests in unconsolidated structured entities; and

      ● evaluate the nature of, and changes in, the risks associated with its interests in unconsolidated structured entities.

      a. For assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the valuation techniques and inputs used to develop those measurements.

      b. For recurring fair value measurements using significant unobservable inputs (Level 3), the effect of the measurements on profit or loss or other comprehensive income for the period.