IFRS 8 Reconciliations – Inter-segment Profit

Hi there, I hope you’re well.

I just had a follow up query with regard to my previous question regarding reconciliations in IFRS 8. Fortunately I have almost entirely completed my revision with regard to the standard, thanks to the support you have given me, and the lecture(s) provided by OpenTuition on it.

Unfortunately, I’ve come to a bit of a standstill at the same part, reconciliations. I understand how they work and what purpose they serve, but I can’t seem to understand how exactly the reconciliation for PBT of a business’s segments work.

For reference, here’s an example as provided by KPMG:

https://home.kpmg/content/dam/kpmg/xx/pdf/2017/03/2017-interim-ifs.pdf
Pages 18, 19 and 20. (I’ve only attached this link for reference to the structure and layout)

The reconciliation provided within the notes is exactly as structured within the illustrative example created by the IASB, but I can’t seem to figure out how exactly they were able to calculate inter-segment profits using the data above.

I have tried various methods, such as taking the inter-segment revenue as a percentage of total revenue, then multiplying it by segmental profits, but have been unable to determine how the figure for inter-segment profits has been obtained. I also had the same issue with the IASB illustrative document on IFRS 8.

Given that reconciliations play a key role within the standard, is there any particular guidance provided as to how exactly we can calculate inter-segment profit?

Thanks in advance.