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Segment information in an interim report is required only if:

AThe entity is listed on an exchange
BSegment profit has risen in the period
CThe entity has several subsidiaries
DInd AS 108 requires it annually
Answer & Solution
Correct answer: D. Ind AS 108 requires it annually
Segment disclosure at an interim date follows the annual requirement: no annual segment duty under Ind AS 108 means none in the interim report.
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