Aggregation criteria as per IFRS 8

IFRS 8: Operating Segments sets a criteria for Aggregation of a segment:

1. Aggregation is consistent with the core principle.

2. Segments have similar economic characteristics.

3. Segments similar on  each of the five specific criteria:

1. Nature of the production process.
2. Nature of the production process.
3. Customer type or class.
4. Distribution methods.
5. Nature of regulatory environment.