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Analysis of market segments PBU 12. Disclosure of information by segments in the financial statements

V.R. Zakharyin,
Ph.D., leading expert on accounting and taxation

V.R. Zakharyin

On December 14, 2010, the Russian Ministry of Justice registered (N 19171) Order of the Ministry of Finance of Russia dated November 8, 2010 N 143n “On approval of the Accounting Regulations “Information by Segments” (PBU 12/2010)”. The new PBU comes into force with the financial statements for 2011. Consequently, its requirements must be taken into account when organizing and maintaining accounting records in 2011, as well as when preparing and presenting interim financial statements. Organizations that are subject to PBU 12/2010 must make changes to their accounting policies (for accounting purposes) for 2011 in accordance with the established procedure.

The need to replace the existing PBU 12/2000, approved. By order of the Ministry of Finance of Russia dated January 27, 2000 N 11n, the new accounting standard, in the author’s opinion, is due to the introduction to the State Duma of the Russian Federation of a bill on taxation within a group of consolidated organizations. The bill actually establishes the rules for transfer pricing within the framework of economic relations between interrelated business entities. In particular, mandatory approval of a single accounting policy(for tax purposes) for all taxpayers who want to exercise the right to taxation under the new rules. It was assumed that the bill would go through all the necessary procedures by the end of 2010, and the new norms would come into force on January 1, 2011. However, its consideration stopped at the stage of the second reading and the prospects for final approval remain unclear. Therefore, it is advisable to comment on the new domestic accounting standard in relation to the norms of the previous PBU, and not consider it in connection with the changed rules tax accounting.

Distinctive features of the new MODU from the old one

PBU 12/2000 has been in effect since the financial statements of 2000, and changes to this standard were made once - in 2006.

The first and main difference between the new PBU and the existing one is a change in the range of organizations for which its requirements are mandatory. PBU 12/2000 was used by an organization when preparing consolidated financial statements if it had subsidiaries and dependent companies, as well as if it was entrusted with the preparation of consolidated financial statements by the constituent documents of associations of legal entities (associations, unions, etc.) created on a voluntary basis .

The new PBU 12/2010 is mandatory for use only by organizations that are issuers of publicly placed securities. Other organizations may apply PBU 12/2010 if they decide to disclose information by segments in their financial statements. In other words, the corresponding decision of the management of an economic entity must be enshrined in the accounting policies of the organization.

The goals pursued by the practical application of the norms of PBU 12/2010 have also been changed. If earlier the application of PBU 12/2000 was supposed to provide interested users with information that would allow them to better assess the organization’s activities, development prospects, exposure to risks and profit, then since 2011, interested users should receive information that would allow them to assess the industry specifics of the organization’s activities, its economic structure, distribution of financial indicators for individual areas of activity.

The new PBU does not contain text that would contain basic concepts. Therefore, it is no longer intended to separate information by operating and geographic segments. PBU 12/2010 regulates the specifics of the formation and presentation of information only for reportable segments. True, the indicators that will be presented for each geographic region are specially highlighted, each of which in turn can be the basis for identifying reporting segments.

Due to the elimination of requirements for detailing accounting information by geographic and operating segments, the approach to identifying segments has been simplified and unified. Clause 5 of PBU 12/2010 establishes only general requirements for the isolation of information about part of the organization’s activities. Three minimum conditions are defined:

The activity must bring economic benefits, i.e. be entrepreneurial;

The organization must be able to systematically analyze information grouped into segments;

It should be possible to formulate financial indicators of one segment separately from indicators of other parts of the organization's activities. This is achieved by establishing a special procedure for document flow, organizing and maintaining analytical records when forming accounting policies.

Basic features for identifying segments

The basis for identifying segments can be the main characteristics (clause 6 of PBU 12/2010):

Manufactured products, purchased goods, performed works, rendered services. Previously, these indicators were decisive when identifying an operating segment;

The main buyers (customers) of products, goods, works, services. This criterion can be considered fundamentally new. In accordance with PBU 12/2000, the composition of buyers and customers was taken into account when determining the operating segment as an additional indicator, but now it can be the only basis for isolating information on the reporting segment;

Geographic regions in which activities are carried out. It is easy to see that previously a similar criterion was used to determine geographic segments. It was also proposed to take into account a number of other factors - the similarity of the conditions for carrying out activities in a geographic region (a foreign state or a region of the Russian Federation), risks inherent in the organization’s activities in a certain region, currency control rules, etc. In addition, it was specifically stipulated that, based on the organizational structure and internal reporting system of the organization, information on the geographical segment can be allocated by the location of assets (conducting the organization’s activities) or by the location of sales markets (consumers (buyers) of goods, works, services). The new PBU does not contain such norms, but judging by the totality of the requirements for the composition and grouping of information presented to interested users, it can be concluded that the previous norms will continue to apply. Consequently, the changes that will need to be made to the organization’s accounting policies (in this part) may be minimal;

Structural divisions of the organization. In PBU 12/2000, structural divisions were not mentioned separately. Thus, the allocation of reporting segments in accordance with the structure of branches, representative offices, and other divisions of the organization should be considered an absolute innovation in PBU. Note that such a grouping of accounting information may be most effective when organizing accounting in order to meet the needs of tax accounting, in particular, for the needs of generating transfer pricing data, as well as for regulating and offsetting losses and profits received by various structural divisions of an economic entity.

Additional features for highlighting segments

In addition, clause 9 of PBU 12/2010 establishes several additional conditions that may be applied when identifying reportable segments:

The specific nature of a particular area of activity. According to the author, this may be an activity that falls under certain tax benefits or specifically regulated by applicable law;

Responsibility of specific individuals for the results of a particular area of activity. To apply this condition, according to the author, a special organization of management structures is necessary, for example, when certain types or areas of activity of an economic entity are assigned to individual representatives of top management;

Separation of information presented to the board of directors (supervisory board) of the organization. IN in this case the degree of confidentiality or secrecy of information, as well as its significance for the adoption of basic management decisions.

The list of additional conditions given in clause 9 of PBU 12/2010 is not closed (the last sub-clause is “other conditions”). Thus, organizations are actually given the right to independently determine additional conditions for identifying reportable segments.

Combining segments and cost criteria

Clause 8 of PBU 12/2010 allows for the possibility of combining several segments into one (if this does not contradict the goals of PBU 12/2010) provided that their main characteristics are similar. Thus, it is assumed that there is a two-level formation of reporting segments - first in accordance with the approaches defined in paragraphs. 6 and 9 PBU 12/2010, all activities of the organization are distributed into segments according to selected criteria, then some of the segments are combined.

The corresponding norm was previously enshrined in paragraph 13 of PBU 12/2000, but was only of a general nature.

The cost criteria for presenting information on reportable segments have been retained. A segment is considered reportable if at least one of the following conditions is met:

The segment's revenue from sales to customers (customers) of the organization and implied revenue from operations with other segments is at least 10% of the total revenue of all segments;

The financial result (profit or loss) of a segment is at least 10% of the greater of two values: the total profit of segments whose financial result is a profit, or the total loss of segments whose financial result is a loss;

Segment assets account for at least 10% of the total assets of all segments. The requirement has also been retained, according to which the reportable segments in the organization’s financial statements must account for at least 75% of the revenue from sales to buyers (customers) of the organization.

Other novellas

An innovation, according to the author, is the provision of the right to separate into a separate segment the indicators of which are below the given criteria, provided that the information on this segment will be useful to interested users or if there is a need to separate more reporting segments to meet the condition of 75% of sales revenue.

Another innovation of PBU 12/2010 (compared to the previously valid Regulations) is the provision of organizations with the opportunity to combine reportable segments without additional conditions, if the number of segments is more than ten.

The norm of clause 17 of PBU 12/2010 regulates the situation when a segment for the first time began to satisfy the conditions of a reporting segment in the reporting period. In this case, comparative information for previous reporting periods must also be provided. True, there is an exception to this rule - the listed information may not be presented if it is missing, and its preparation contradicts the requirement of rationality.

What is also fundamentally new in PBU 12/2010 is that a special section includes rules governing the procedure for assessing the indicators of reporting segments:

By general rule the indicators of the reporting segment that are subject to disclosure are given in the assessment in which they are presented to the authorized persons of the organization for decision-making (according to management accounting data);

Revenues, expenses, assets and liabilities attributable to two or more reportable segments are reasonably allocated among those segments;

The method of distribution is determined by the organization depending on the nature of the accounting objects, types of activities of the organization, and the degree of isolation of the reporting segments. An organization shall consistently apply the basis for allocating measures among its reportable segments. According to the author, when forming a scheme for distributing financial reporting indicators between segments, it seems most rational to use information that is required to be presented as part of the corresponding group of segments, in particular the cost non-current assets, the total amount of assets or liabilities, etc.;

Distributed revenues and expenses are included in those disclosed in the financial statements financial result(profit, loss) of the reporting segment if such data is taken into account when calculating the financial result (profit, loss) of this segment, used by authorized persons of the organization to make decisions.

Drawing. The principle of developing auxiliary forms for presenting information

Paragraph 20 of PBU 12/2010 stipulates that in the case when the management of an organization uses several indicators of financial results (profit, loss), assets or liabilities of the reporting segment, calculated according to different rules, to make decisions, then as part of the information on the reporting segment in the accounting reporting, these indicators are presented in the assessment that most closely corresponds to the rules for assessing similar indicators for the organization as a whole, presented in its financial statements. According to the author, this requirement seems redundant, because The accounting policy of the parent organization applies to all its branches, representative offices and other structural units, and methods for assessing assets and liabilities are an element of the accounting policy. However, in practice, there may be options in which some departments are forced to generate reports in accordance with the requirements of the relevant region or state.

In this case, discrepancies in assessment methods are likely. However, this situation can also be provided for when developing accounting policies, and, therefore, at the stage of generating reporting information for segments, accounting (and other management) services can be spared the use of additional accounting procedures.

The change in the approach to identifying segments (in particular, the refusal to separate geographical and operational segments) also led to a significant adjustment of the requirements of the Accounting Regulations regarding the disclosure of information on reportable segments.

The general principle that should be used in the development of auxiliary forms for presenting information, in the opinion of the author, is the following: the relevant information is grouped into segments, and then detailed according to the needs of interested users of financial statements and the requirements of PBU 12/2010.

This principle can be schematically represented as follows (see figure).

General information about reportable segments

In the subsection "General information about reportable segments" explanatory note The following information must be provided in text form:

Criteria for identifying reportable segments;

Description of each segment;

Information about the merged segments with justification (for each case) of the reasons for the merger;

A list of types or groups of products (goods, works, services) from the sale of which the organization receives revenue in each of the reporting segments, as well as in other segments. This information can be presented in tabular form.

It is also advisable to provide information in text form, the composition of which is determined by clause 27 of PBU 12/2010:

The procedure for accounting for transactions between reporting segments;

The nature of the differences between the organization’s profit (loss) before tax and the aggregate profit (loss) of the reporting segments, as well as between the organization’s assets and liabilities and the aggregate indicators of assets and liabilities of the reporting segments;

The nature of changes in the methods of assessing indicators used to determine the financial result (profit, loss) of the reporting segment, compared to previous periods, and the impact of such changes on the financial result (profit, loss) of the reporting segment in the reporting period;

A description of the differences in the allocation of data among reportable segments and their impact on the performance of those segments when the manner in which revenues and expenses are allocated differs from the manner in which the assets and liabilities to which the revenues and expenses are associated are allocated.

In accordance with paragraph 24 of PBU 12/2010, indicators of financial results, total assets and liabilities as of the reporting date are mandatory for disclosure for each segment.

In addition, a number of indicators may be disclosed if they are presented to authorized persons of the organization on a systematic basis, regardless of the inclusion of such indicators in the calculation of the financial result (profit, loss) of the reporting segment.

Pay attention!

In accordance with PBU 12/2000, interest and dividends receivable and payable were not considered income and expenses of the segment and, therefore, were not required to be disclosed in the reporting. Corporate income tax was not considered a segment expense either. Now these indicators should be reflected in the explanatory note on a general basis (if there are circumstances that make such reflection mandatory). At the same time, it is specifically stipulated that an offset between the indicators “Interest (dividends) receivable” and “Interest payable” is allowed if interest (dividends) receivable constitute the majority of the income of the reporting segment, and the authorized persons of the organization are presented with an indicator calculated as interest ( dividends) receivable less interest payable.

Table 1

Comparison of the total value of significant indicators of the reporting segments

Name	By organization,	For all reportable segments
indicator	thousand rubles	thousand rubles
Revenue
Profit (loss)
Profit (loss) before tax
Net profit
Asset value
Other significant indicators

Table 2

Sales revenue data

Revenue from	By	By reportable segments
sales by type	organizations		etc.
Product No. 1
Products N 2
Products N 3


Works No. 1
Works No. 2

According to paragraph 28 of PBU 12/2010, the organization is also required to disclose the results of a comparison of the total value of the following significant indicators of the reporting segments, including indicators of other segments, with the value of the corresponding item in the organization’s financial statements. This information can also be presented in tabular form (see Table 1).

Table 3

Information about the organization's activities by geographic region

Indicators	By organization	By reportable segments
			etc.
Geographic region N 1
Sales revenue:
incl. from sales abroad

incl. abroad
Geographic region N 2
Sales revenue:
incl. from sales abroad
Cost of non-current assets:
incl. abroad

Table 4

Buyer Information

Name	By	By reportable segments
buyer	organizations		etc.

PBU 12/2010 does not oblige to reflect the share (in percentage) for each segment separately for each mandatory disclosure or significant indicator. However, such information can be very useful for internal users of financial statements (responsible for making management decisions, forming a strategy for managing financial flows, etc.).

Clause 29 of PBU 12/2010 provides for the disclosure of sales revenue for each type of product (goods, works or services). Clause 30 obliges to disclose a number of indicators by geographic region, and clause 31 - about buyers and customers.

If an organization uses tabular forms for presenting information, they may look like this (see Tables 2 and 3).

Please note that if the amount of sales revenue received in a particular country, or the value of non-current assets according to the balance sheet of an organization located in a particular country, is significant, such an indicator is disclosed separately.

In this case, the organization must disclose the rules for attributing sales revenue to individual countries (see Table 4).

When forming an accounting policy regarding the disclosure of information on reportable segments, you should also take into account the requirements of paragraph 32 of PBU 12/2010 (there was no analogue in the previous PBU): if the structure of the reportable segments changes in the reporting period, comparative information for the periods preceding the reporting period should be restated in accordance with the new structure of reportable segments, except in cases where such information is not available and the restatement is inconsistent with the requirement of rationality.

In this case, comparative information for each indicator of the reporting segment is subject to recalculation.

If the comparative information is not restated in accordance with the new reportable segment structure, the segment information for reporting period should be presented in terms of both the previous and new structure of segments.

In other words, in such a situation, in the corresponding section of the explanatory note, the data should be grouped according to different segments and principles.

Application. Accounting Regulations "Information by Segments" (PBU 12/2010)

Order of the Ministry of Finance of the Russian Federation of November 8, 2010 N 143n
"On approval of the Accounting Regulations "Information by Segments"
(PBU 12/2010)

In order to improve legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collection of Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, article 4901; 2009, No. 378; No. 8, No. 1312; No. 3212; 531; No. 967; No. 1224; No. 38, Art.

2. Establish that this order comes into force with the financial statements for 2011.

The Accounting Regulations “Information by Segments” (PBU 12/2010) were approved. It establishes the rules for the formation and presentation of information by segments in the accounting records of commercial organizations (except credit institutions) that are legal entities under Russian law.

Organizations issuing publicly placed securities are required to disclose information by segment in the explanations to the accounting statements. Other persons apply the provision on a voluntary basis. In both cases, it is necessary to comply with the requirements of regulatory legal acts on accounting.

Segmentation involves isolating data about a part of an organization’s activities. This may be an activity that has the potential to generate economic benefits; on which financial indicators can be generated separately from indicators of other parts; the results of which are systematically analyzed by those authorized to evaluate them and allocate resources within the organization.

Segments are distinguished depending on the management and organizational structure, as well as the internal reporting system. As a basis, we can take structural divisions, geographic regions in which activities are carried out, products manufactured, goods purchased, work performed, services provided, and their main buyers (customers).

The provision does not apply to the generation of reporting for state statistical surveillance and reporting information for special purposes (for example, submitted to a credit institution at its request).

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
(MINISTRY OF FINANCE OF RUSSIA)

08.11.2010 No. 143n

On approval of the Accounting Regulations “Information by Segments” (PBU 12/2010)

In order to improve legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258; 2005, 2270; 2006, 3569; ; No. 45, Art. Art. 1312; Art. 3954; Art. 531; Art. 1224; , Art. 4844), order:

1. Approve the attached Accounting Regulations “Information
by segments" (PBU 12/2010).

2. Establish that this order comes into force with the accounting
reporting for 2011.

Deputy Chairman
Government of the Russian Federation -
Minister of Finance of the Russian Federation
A.L. Kudrin

Approved by order
Ministry of Finance
Russian Federation
dated 08.11.2010 No. 143n

Accounting Regulations “Information by Segments” (PBU 12/2010)

I. General provisions

1. These Regulations establish the rules for the formation and presentation of information by segments in the financial statements of commercial organizations (except credit institutions) that are legal entities according to the legislation of the Russian Federation.

2. Organizations issuing publicly placed securities must disclose information on segments in the notes to the financial statements in accordance with these Regulations. Other organizations apply these Regulations if they decide to disclose information on segments in their financial statements. Information that does not comply with the requirements of these Regulations cannot be referred to as segment information in the financial statements.

3. This Regulation does not apply when preparing reports compiled for state statistical observation, reporting information submitted to a credit institution in accordance with its requirements, and compiling reporting information for other special purposes, if the rules for drawing up such reporting and information do not provide for the use of this Regulation .

4. When disclosing information by segment, the organization applies the general requirements for the presentation of information in the financial statements of organizations established by regulatory legal acts on accounting, taking into account the requirements of these Regulations.

Disclosure of information by segments should provide interested users of the organization's financial statements with information that allows them to assess the industry specifics of the organization's activities, its economic structure, and the distribution of financial indicators in individual areas of activity.

II. Selecting segments

5. Isolation of segments consists of isolating information about part of the organization’s activities:

a) that is capable of generating economic benefits and incurs associated costs (including implied benefits and costs of transactions with other segments);

b) the results of which are systematically analyzed by persons authorized in the organization to make decisions in the distribution of resources within the organization and evaluate these results (hereinafter referred to as the authorized persons of the organization);

c) according to which financial indicators can be generated separately from indicators of other parts of the organization’s activities.

6. Depending on the organizational and management structure of the organization, as well as its internal reporting system, the basis for identifying segments can be, in particular:

a) products manufactured, goods purchased, work performed, services provided;

b) main buyers (customers) of products, goods, works, services;

c) geographical regions in which activities are carried out;

d) structural divisions of the organization.

7. When identifying segments, information used by authorized persons of the organization, information published in the media, and other available information are taken into account, in particular, management planning documents, reports supreme body management of the organization, information published on the organization’s website, and the like.

8. Several segments may be defined as a single segment if such a combination is consistent with the purposes of this Regulation, and also provided that the following characteristics of the merged segments are similar:

a) the nature (purpose) of products, goods, works, services;

b) the process of producing products, purchasing goods, performing work, providing services;

c) buyers (customers) of products, goods, works, services;

d) methods of selling products, goods, works, services;

e) legal conditions of activity (for example, the need for a license (permit), taxation regime);

f) other characteristics.

9. In addition to the conditions for the allocation of segments provided for in paragraphs 5 - 8 of these Regulations, the organization may also use the following additional conditions:

a) the specific nature of a particular area of activity;

b) responsibility of specific persons for the results of a particular area of activity;

c) isolation of information presented to the board of directors (supervisory board) of the organization;

d) other conditions.

III. Reportable Segments

10. Information on the segment identified as a reporting one is disclosed separately in the financial statements by including a list of indicators established by these Regulations.

A segment is considered reportable if at least one of the following conditions is met:

a) the segment’s revenue from sales to customers (customers) of the organization and implied revenue from operations with other segments is at least 10 percent of the total revenue of all segments;

b) the financial result (profit or loss) of a segment is at least 10 percent of the greater of two values: the total profit of segments whose financial result is a profit, or the total loss of segments whose financial result is a loss;

c) the segment’s assets constitute at least 10 percent of the total assets of all segments.

11. A segment whose indicators are lower than those provided for in paragraph 10 of these Regulations may be allocated as a reporting one if the information on this segment will be useful to interested users or if there is a need to allocate a larger number of reporting segments to fulfill the condition provided for in paragraph 14 of these Regulations.

12. The list of reportable segments is determined by the organization based on its organizational and management structure.

13. When determining the list of reportable segments, an organization may combine information on two or more segments, the indicators of which are lower than those provided for in paragraph 10 of these Regulations, if such a combination complies with the requirements of these Regulations, and also provided that the combined segments are similar in terms of the characteristics provided for in paragraph 8 of these Regulations.

14. Reportable segments in the organization’s financial statements must account for at least 75 percent of revenue from sales to buyers (customers) of the organization.

If reportable segments account for less than 75 percent of the revenue from sales to buyers (customers) of the organization, then additional reportable segments must be allocated, regardless of whether each of them individually satisfies the conditions provided for in paragraph 10 of these Regulations.

15. If the number of reportable segments is more than ten, the organization must analyze the possibility of combining the reportable segments in accordance with paragraph 13 of these Regulations.

16. Indicators characterizing activities not included in the reportable segments are disclosed in the financial statements as other segments.

17. When preparing financial statements, consistency must be ensured in determining the list of reportable segments.

If a segment designated as a reportable segment in the period preceding the reporting period does not meet the conditions of a reportable segment in the reporting period, but the specified segment is expected to be designated as a reportable segment in the future, such a segment is allocated as a reportable segment in the reporting period.

If a segment meets the conditions of a reportable segment for the first time in the reporting period, then comparative information for previous reporting periods must also be presented for it, unless the necessary information is not available and its preparation contradicts the requirement of rationality.

IV. Assessing the performance of reportable segments

18. The indicators of the reporting segment, subject to disclosure in accordance with paragraphs 24-27 of these Regulations, are given in the assessment in which they are presented to the authorized persons of the organization for decision-making (according to management accounting data).

19. Revenues, expenses, assets and liabilities related to two or more reportable segments are subject to reasonable allocation between those segments. The method of distribution is determined by the organization depending on the nature of the accounting objects, types of activities of the organization, and the degree of isolation of the reporting segments. An organization shall consistently apply the basis for allocating measures among its reportable segments.

Distributed revenues and expenses are included in the financial result (profit, loss) of the reporting segment disclosed in the financial statements if such data is included in the calculation of the financial result (profit, loss) of this segment, used by the authorized persons of the organization for decision-making.

20. If the authorized persons of the organization use several indicators of financial results (profit, loss), assets or liabilities of the reporting segment, calculated according to different rules, to make decisions, then as part of the information on the reporting segment in the financial statements of the organization, these indicators are given in that assessment , which most closely corresponds to the rules for assessing similar indicators for the organization as a whole, presented in its financial statements.

21. The indicators of the reporting segment, subject to disclosure in accordance with paragraphs 29-31 of these Regulations, are given in the assessment used to reflect similar indicators of the organization as a whole in the financial statements. These reportable segment indicators may not be disclosed when they are
preparation contradicts the requirement of rationality.

V. Disclosure of information by reportable segments

22. The organization discloses in the notes to the financial statements the following information by reportable segments:

a) general information;

b) indicators of reporting segments;

c) methods for assessing the performance of reportable segments;

d) comparison of the aggregate indicators of the reporting segments with the value of the corresponding items of the balance sheet or profit and loss statement of the organization;

e) other information provided for by these Regulations.

23. As part of the general information for the reporting segments, the organization provides:

a) description of the basis for identifying segments recognized as reporting;

b) cases of combining segments;

c) the name of the type (group) of products, goods, works, services from the sale of which the organization receives revenue in each of the reporting segments, as well as in other segments.

24. The following indicators are disclosed for each reporting segment:

a) financial result (profit or loss) for;

b) the total amount of assets at the reporting date;

c) the total amount of liabilities as of the reporting date (if such data is presented to authorized persons of the organization).

25. The organization discloses the following indicators for each reportable segment if they are presented to authorized persons of the organization on a systematic basis, regardless of the inclusion of such indicators in the calculation of the financial result (profit, loss) of the reporting segment:

a) revenue from sales to buyers (customers) of the organization;

b) implied revenue from operations with other segments;

c) interest (dividends) receivable;

e) the amount of depreciation charges for fixed assets and intangible assets;

f) other significant income and expenses;

g) organizations.

An offset is allowed between the indicators “Interest (dividends) receivable” and “Interest payable” if interest (dividends) receivable constitutes the majority of the income of the reporting segment, and the authorized persons of the organization are presented with an indicator calculated as interest (dividends) receivable minus interest payable.

26. The organization discloses the amount of non-current assets for each reporting segment if such an indicator is presented to authorized persons of the organization on a systematic basis, regardless of the inclusion of this indicator in the calculation of the total assets of the reporting segment.

27. The organization discloses the following information on the assessment of indicators disclosed in the notes to the financial statements for each reportable segment:

a) the procedure for accounting for transactions between reporting segments;

b) the nature of the differences (if they are not obvious from the results of comparisons disclosed in accordance with paragraph 28 of these Regulations) between:

The indicator of the organization’s profit (loss) before tax and the aggregate indicator of profit (loss) of the reporting segments;

Indicators of assets and liabilities of the organization and aggregate indicators of assets and liabilities of the reporting segments;

c) the nature of changes in the methods of assessing indicators used to determine the financial result (profit, loss) of the reporting segment compared to previous periods and the impact of such changes on the financial result (profit, loss) of the reporting segment in the reporting period;

d) a description of the differences in the distribution of data among reportable segments and their impact on the performance of those segments when the manner in which revenues and expenses are allocated differs from the manner in which the assets and liabilities to which those revenues and expenses are associated are allocated.

28. The organization discloses the results of comparison of the total value of the following significant indicators of the reporting segments, including indicators of other segments, with the value of the corresponding item in the organization’s financial statements:

a) the total amount of revenue of all reporting segments with the organization’s revenue indicator;

b) the total value of the profit (loss) indicators of the reporting segments with the profit (loss) indicator before tax or the net profit (loss) indicator for the reporting period, if the organization distributes corporate income tax to the reporting segments;

c) the total value of the assets of the reporting segments with the value of the organization’s assets;

d) the total amount of liabilities of the reporting segments with the amount of liabilities of the organization;

e) the total value of each significant indicator disclosed in relation to the reporting segments, with the value of the corresponding item in the organization’s financial statements.

29. The organization discloses revenue from sales to buyers (customers) of the organization for each type of product, goods, work, services or homogeneous groups of products, goods, work, services.

30. The organization discloses the following information for each geographic region of activity:

a) the amount of revenue from sales to buyers (customers) of the organization, including separately from sales in the Russian Federation and from sales abroad;

b) the value of non-current assets according to the organization’s balance sheet, including those located on the territory of the Russian Federation and located abroad.

If the amount of sales revenue received in a particular country or the value of non-current assets according to the organization's balance sheet located in a particular country is significant, such an indicator is disclosed separately. In this case, the organization must disclose the rules for attributing sales revenue to individual countries.

31. The organization discloses the following information about buyers (customers), whose sales revenue is at least 10 percent of the total revenue from sales to buyers (customers) of the organization:

a) name of the buyer (customer);

b) the total amount of revenue from sales to such a buyer (customer);

c) the name of the reporting segment (reporting segments) to which this revenue relates.

32. If the structure of the reporting segments changes in the reporting period, comparative information for the periods preceding the reporting period must be recalculated in accordance with the new structure of the reporting segments, for
except in cases where such information is missing and such recalculation contradicts the requirement of rationality. In this case, comparative information for each indicator of the reporting segment is subject to recalculation.

Cases of recalculation (impossibility of such recalculation) are subject to disclosure as part of the information on the reporting segments.

If comparative information is not restated in accordance with the new reportable segment structure, segment information for the reporting period should be presented by both the previous and the new segment structure.

Accounting Regulations
Segment Information
PBU 12/2010

Approved
By order of the Ministry of Finance of the Russian Federation
dated 08.11.2010 No. 143n

I. General provisions

4. When disclosing information by segments, the organization applies the general requirements for the presentation of information in the financial statements of organizations established by regulatory legal acts on accounting, taking into account the requirements of these Regulations.

II. Selecting segments