Operating Segments - Segment manager

Hi, If someone is managing a segment then it is likely that they will report to the chief operating decision maker. I'm not too sure the second point is correct. If a segment was reported in the previous period but is not due to be reported this period as it does not meet the criteria, then if it is of continuing significance it can continue to be reported. There is no definition of significance as the standards are open to professional judgement and don't just list rules. Thanks