Subject: Request for Insights on Segmental Reporting Implementation

Hello All,

We are currently working on implementing segmental reporting for one of our clients and have identified two potential approaches. We would appreciate your insights or experiences with similar requirements.

1. Using Custom Dimensions

While considering custom dimensions, we’ve encountered the following challenges:

• Intra- and Intercompany Eliminations: These are not feasible using custom dimensions.
• Segment Changes: If an entity’s segment changes, all previously posted entries must be reclassified to the new segment, which can be complex and re-work.

2. Using Entity Dimensions with Alternative Hierarchies

This approach also presents several challenges:

• Hierarchy Reposting: Entries posted under the primary hierarchy (both parent input and contribution input) need to be reposted under the secondary hierarchy.