# Commission Regulation (EC) No 1347/2007 of 16 November 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 8 (Text with EEA relevance), Division 11: An entity shall report separately information about each operating segment that:

Extent: E+W+S+N.I.

(a) has been identified in accordance with paragraphs 5-10 or results from aggregating two or more of those segments in accordance with paragraph 12; and
(b) exceeds the quantitative thresholds in paragraph 13.
Paragraphs 14-19 specify other situations in which separate information about an operating segment shall be reported.

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Source: https://www.legislation.gov.uk/eur/2007/1347/annex/division/INTERNATIONAL/division/4/division/11 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.