Table IV Segments and CGU aggregation by...

Table IV

Segments and CGU aggregation by auditors

	Deloitte			EY			KPMG
Sectors	1st time	2nd time	3rd time	1st time	2nd time	3rd time	1st time	2nd time	3rd time
CGU>segments	6	10	8	2	4	7	2	6	4
CGU=segments	12	11	18	2	6	7	5	3	3
CGU<segments	21	36	32	17	27	28	3	14	16
No effective disclosure	4	10	5	12	14	16	8	8	7
Proportion of firms where CGUs<segments or no effective disclosure (%)	58.1	68.7	58.7	87.9	80.4	75.9	61.1	71.0	76.7
	PWC			Non-Big 4			Total
Sectors	1st time	2nd time	3rd time	1st time	2nd time	3rd time	1st time	2nd time	3rd time
CGU>segments	8	8	12	0	1	3	18	29	34
CGU=segments	11	19	16	1	4	4	31	43	48
CGU<segments	17	21	33	5	16	20	63	114	129
No effective disclosure	20	24	15	5	7	10	49	63	53
Proportion of firms where CGUs<segments or no effective disclosure (%)	66.1	62.5	63.2	90.9	82.1	81.1	69.6	71.1	68.9