Gollum Ltd provides the following segment information: $\begin{array}{|l|r|} \hline &\text { Segment result } \\ &(\$ 000)\\ \hline \text { Business segment: } & \\ \hline \text { Industrial manufacturing } & (90) \\ \hline \text { Project consulting } & 140 \\ \hline \text { Mechanical engineering } & 20 \\ \hline \text { Retailing } & (15) \\ \hline \text { Agriculture } & 70 \\ \hline \text { Geographical segment: } & \\ \hline \text { Australia } & 100 \\ \hline \text { Pacific Islands } &40 \\ \hline \text { US } &(15)\\ \hline \end{array}$ There are no inter-segment sales.Which of the segments are reportable applying only the segment result test?

A) industrial manufacturing, project consulting, retailing, agriculture; geographical segments: Australia, Pacific Islands, US. B) business segments: industrial manufacturing, project consulting; geographical segments: Australia. C) business segments: industrial manufacturing, project consulting, mechanical engineering, retailing, agriculture; geographical segments: Australia, Pacific Islands, US. D) business segments: industrial manufacturing, project consulting, agriculture; geographical segments: Australia, Pacific Islands. A) industrial manufacturing, project consulting, retailing, agriculture; geographical segments: Australia, Pacific Islands, US. B) business segments: industrial manufacturing, project consulting; geographical segments: Australia. C) business segments: industrial manufacturing, project consulting, mechanical engineering, retailing, agriculture; geographical segments: Australia, Pacific Islands, US. D) business segments: industrial manufacturing, project consulting, agriculture; geographical segments: Australia, Pacific Islands.

The following information is provided for Gandalf Ltd: \[\begin{array} { | l | r | r | r | } \hline \text { Business segment } & \begin{array} { l } \text { Segment revenue } \\ ( \$ 000 ) \end{array} & \begin{array} { l } \text { Segment result } \\ ( \$ 000 ) \end{array} & \begin{array} { l } \text { Segment assets } \\ ( \$ 000 ) \end{array} \\ \hline \text { Retailing } & 200 & 80 & 3000 \\ \hline \text { Light manufacturing } & 1650 & ( 2600 ) & 2500 \\ \hline \text { Mining } & 700 & 250 & 1000 \\ \hline \text { Marine transport } & 3700 & 945 & 6000 \\ \hline \text { General insurance } & 2320 & 1175 & 2500 \\ \hline \text { Total } & 8570 & ( 150 ) & 15000 \\ \hline \end{array}\] Which segments are reportable according to the guidelines provided in AASB 8?

A) retailing, marine transport, general insurance B) retailing, heavy manufacturing, marine transport, general insurance C) retailing, light manufacturing, marine transport, general insurance D) retailing, light manufacturing, mining, marine transport, general insurance A) retailing, marine transport, general insurance B) retailing, heavy manufacturing, marine transport, general insurance C) retailing, light manufacturing, marine transport, general insurance D) retailing, light manufacturing, mining, marine transport, general insurance

A) the segments to be identified as business segments or geographical segments. B) the amount reported for each operating segment item to be the measure reported to the chief operating decision maker. C) the reporting entity to determine its primary reporting format. D) the segments to be based on the location of assets or location of customers. A) the segments to be identified as business segments or geographical segments. B) the amount reported for each operating segment item to be the measure reported to the chief operating decision maker. C) the reporting entity to determine its primary reporting format. D) the segments to be based on the location of assets or location of customers.

The following segment information is presented for Hobbitt Ltd: \[\begin{array} { | l | r | r | r | } \hline \text { Business segment } & \begin{array} { l } \text { Segment revenue } \\ ( \$ 000 ) \end{array} & \begin{array} { l } \text { Segment result } \\ ( \$ 000 ) \end{array} & \begin{array} { l } \text { Segment assets } \\ ( \$ 000 ) \end{array} \\ \hline \text { Retailing } & 2000 & 950 & 14500 \\ \hline \text { Light manufacturing } & 900 & ( 60 ) & 2000 \\ \hline \text { Mining } & 800 & ( 570 ) & 3000 \\ \hline \text { Marine transport } & 5900 & 1870 & 15060 \\ \hline \text { General insurance } & 400 & 85 & 440 \\ \hline \text { Total } & 10000 & 2275 & 35000 \\ \hline \end{array}\] Which segments are reportable according to the guidelines provided in AASB 8?

A) retailing, light manufacturing, mining, marine transport, general insurance B) retailing, marine transport C) light manufacturing, mining, marine transport, general insurance D) retailing, mining, marine transport A) retailing, light manufacturing, mining, marine transport, general insurance B) retailing, marine transport C) light manufacturing, mining, marine transport, general insurance D) retailing, mining, marine transport