The presentation and disclosure of segment information in interim financial statements are governed by International Accounting Standard (IAS) 34, Interim Financial Reporting. The requirements for the presentation and disclosure of segment information in interim financial statements are as follows:

1. Identification of segments: The company should identify its operating segments based on the internal organization and management structure of the company and the way it reports financial information to its management.
2. Basis of segmentation: The company should disclose the basis of segmentation it has used to identify its operating segments, such as products or services, geographical areas, customer types, or distribution channels.
3. Segment information: The company should disclose information about each operating segment, including revenue, profit or loss, assets, liabilities, and other significant items.
4. Reconciliation of segment information: The company should reconcile the total of the reportable segments' revenues, profits or losses, assets, liabilities, and other significant items to the corresponding totals in the interim financial statements.
5. Disaggregation of revenue: The company should disclose revenue from external customers for each product or service, each geographical area, and each significant customer.
6. Disclosure of unusual items: The company should disclose any unusual items that have affected the segment information and the reasons for their occurrence.
7. Change in segment information: The company should disclose any changes in the identification, basis of segmentation, or aggregation of its operating segments.
8. Explanation of seasonal or cyclical effects: If the company's operations are subject to seasonal or cyclical effects, it should explain how those effects have affected its interim financial statements.
9. Additional disclosures: The company should disclose any other information necessary to enable users of the financial statements to evaluate the company's financial performance and position during the interim period.

Overall, the requirements for the presentation and disclosure of segment information in interim financial statements aim to provide relevant and reliable information to investors and other users of financial statements to make informed decisions about the company's performance and prospects.