| 2.28 | Operating segments |
| a) | Engages in business activities from which it can earn revenue and incur expenses (including revenue and expenses from transactions with other components of the same entity); |
| b) | Its operating profit or losses are regularly reviewed by the chief operating decision maker, who decides on the resources allocation to the segment and assesses its performance; and |
| c) | For which discrete financial information is available. |
| a) | The segment´s reported revenue from the ordinary activities, including revenue from external customers as well as revenue from intersegment transfers, is equal or greater than 10 per cent of the revenue of combined ordinary activities, internal and external, of all operating segments. |
| b) | The absolute amount of the segment´s reported net income is, in absolute terms, equal or greater than 10 per cent of the amount greater of: (i) the combined reported net income of all the segments not reporting a loss; and (ii) the reported combined loss of all segments of the operations with incurred losses. |
| c) | The segment´s assets are equal to or greater than 10 percent of the combined assets of all segments of the operation. |