če ustroj notranje organiziranosti in poslovodenja podjetja ter njegova ureditev notranjega računovodskega poročanja ravnateljstvu in glavnemu ravnatelju nista zasnovana niti na posameznih proizvodih ali storitvah oziroma skupinah sorodnih proizvodov ali storitev niti na zemljepisnih sodilih, morajo ravnatelji in poslovodstvo podjetja ugotoviti, ali so tveganja in donosi podjetja povezani bolj s proizvodi in storitvami, s katerimi se ukvarja, ali bolj z zemljepisnimi območji, na katerih posluje, na tej podlagi pa izbrati bodisi področne odseke bodisi območne odseke kot izhodišče za temeljno obliko poročanja po odsekih v podjetju, druge pa kot izhodišče za dodatno obliko poročanja.
if an enterprise's internal organisational and management structure and its system of internal financial reporting to the board of directors and the chief executive officer are based neither on individual products or services or on groups of related products/services nor on geography, the directors and management of the enterprise should determine whether the enterprise's risks and returns are related more to the products and services it produces or more to the geographical areas in which it operates and, as a consequence, should choose either business segments or geographical segments as the enterprise's primary segment reporting format, with the other as its secondary reporting format.