5.2 Basis of Presentation for Entity-Wide Disclosures

Entity-wide disclosures should not be based on the financial information used under the management approach for identifying reportable segments. Rather, the basis used for the entity-wide disclosures would be the same as that used to produce the U.S. GAAP financial statements and not the segment footnote (unless each basis happened to be the same). The result is that the entity-wide disclosures would align with the corresponding amounts in the U.S. GAAP financial statements.