The Following Information Relates to All Industrials Ltd and Its

Multiple Choice

The following information relates to All Industrials Ltd and its operating segment (in $'000s) : $$\begin{array} { | l | r | r | r | r | r | r | } \hline & { \text { Retail } } & { \text { Agriculture } } & { \text { Brewing } } & \text { Chemicals } & \text { Transport } & \text { Total } \\\\\hline \text { Segment revenues } & & & & & & \\\hline \text { External } & 1100 & 1500 & 320 & 215 & 100 & 3235 \\\hline \text { Other segments } & 150 & 200 & 28 & 41 & 40 & 459 \\\hline \text { Segment results } & 220 & 127 & ( 30 ) & ( 360 ) & ( 20 ) & ( 63 ) \\\hline \text { Segment assets } & 360 & 260 & 50 & 50 & 51 & 771 \\\hline\end{array}$$ Which operating segments are considered to be reportable under AASB 8 using the absolute amount of its reported profit or loss qualitative threshold?

A) all segments
B) retail and agriculture
C) retail, agriculture and brewing
D) retail, agriculture and chemicals