5.2 Basis of Presentation for Entity-Wide Disclosures

Entity-wide disclosures are not based on the financial information used under the management approach for identifying reportable segments. Rather, the basis used for the entity-wide disclosures is the same as that used to produce the U.S. GAAP financial statements and not the segment footnote (unless each basis happens to be the same). The result is that the entity-wide disclosures align with the corresponding amounts in the U.S. GAAP financial statements. For example, revenue reported under the entity-wide disclosure requirements should reconcile to the consolidated revenue U.S. GAAP amount.