11 An entity shall report separately information about each operating segment that:
(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.
Aggregation criteria
12Operating segments often exhibit similar long-term financial performance if they have similar economic characteristics. For example, similar long-term average gross margins for two operating segments would be expected if their economic characteristics were similar. Two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of this IFRS, the segments have similar economic characteristics, and the segments are similar in each of the following respects:
(a) the nature of the products
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