Over the past two decades a significant number of layout analysis (page segmentation and region classification) approaches have been proposed in the literature. Each approach has been devised for and/or evaluated using (usually small) application-specific datasets. While the need for objective performance evaluation of layout analysis algorithms is evident, there does not exist a suitable dataset with ground truth that reflects the realities of everyday documents (widely varying layouts, complex entities, colour, noise etc.). The most significant impediment is the creation of accurate and flexible (in representation) ground truth, a task that is costly and must be carefully designed. This paper discusses the issues related to the design, representation and creation of ground truth in the context of a realistic dataset developed by the authors. The effectiveness of the ground truth discussed in this paper has been successfully shown in its use for two international page segmentation com...