Exercise 18.4 ★ ★ DISCLOSURES Company X has three reportable segments, A, B and C, which represent distinct geographical areas. The CODM receives fi nancial information about the geographical areas. Segment A produces Product P and Product Y. Segment B produces Product P only. Segment C produces Product Y and sells Service Z. The following fi nancial information about each segment is reported to the CODM: • revenues from external customers • earnings before interest, depreciation and amortisation and tax (EBITDA) • depreciation and amortisation. Required State whether each of the following statements is true or false, by reference to the relevant requirements of IFRS 8: 1. Company X must disclose EBITDA for each reportable segment. 2. Company X must disclose total assets for each reportable segment. 3. Company X must reconcile the total EBITDA of Segments A, B and C to its reported IFRS profi t before income tax and discontinued operations. 4. Company X must disclose total liabilities for each reportable segment. 5. Company X must disclose depreciation and amortisation for each reportable segment. 6. Company X must disclose revenue from external customers for each of Product P, Product Y and Service Z.