Notes:
(a) If an entity changes the structure of its internal organisation such that the composition of its reportable segments change, the corresponding information for earlier periods, including interim periods, should be restated unless the information is not available and the cost to develop it would be excessive.
(b) Following a change in reportable segments, an entity should disclose whether it has restated the corresponding amounts. If corresponding amounts are not restated, the entity should disclose current period segment information on both the old and new bases, unless the information is not available and the cost to develop it would be excessive.