# 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 14

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

An entity may combine information about operating segments that do not meet the quantitative thresholds with information about other operating segments that do not meet the quantitative thresholds to produce a reportable segment only if the operating segments have similar economic characteristics and share a majority of the aggregation criteria listed in paragraph 12.

---
Source: https://www.legislation.gov.uk/eur/2007/1347/annex/division/INTERNATIONAL/division/4/division/3/division/14 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-3/division-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.