(af) Segment reporting:
The Bank’s operating segments are defined based on its different business units, considering the following factors:
(i) That it develops business activities from which income is obtained and expenses are incurred (including income and expenses relating to transactions with other components of the same entity);
(ii) That its operating results are reviewed regularly by the entity’s highest decision-making authority for operating decisions, to determine resource allocation for the segment and evaluate its performance; and
(iii) That separate financial information is available.