At its meeting today, the Board decided that an entity would also be required to disclose for each reportable segment:

1. A measure of operating cash flow. An entity would also be required to reconcile the sum of operating cash flows of its reportable segments to operating cash flow as reported in the statement of cash flows.

2. A measure of liabilities if that amount is reported to the chief operating decision maker.

3. A measure of operating assets and a measure of operating liabilities.