 Let's see a practical question. Now A-Limited has identified six possible reporting segments. Possible. They are not decided yet. A, B, C, H. Now we have to select which can be a separate segment. A, B, C, D, E, F. There are six of them. Total sales are given and individual sales are given. Operating profits are given and assets are given. These are the three criteria. Revenue, profit and assets. Now, determine which of the following segments are reportable. These segments are A, B, C, D, E, F. Which of them are we able to treat as a reporting segment? This is the test. See in the solution. The company would apply the respective test as follows. Revenue test. Your total sales are 2.150. So 10% of this is 215. Now we have to see which segment is more than 2.5. Note that the turnover of C, D and E is more than 10%. That is more than 2,215. If we take the operating profit, then the total profit is 90. If you take 10%, then it becomes 9. Note again that the loss-making segment will be ignored. We have to keep the loss-making segment. Because test is based on non-loss segment. Let's make the loss-making segment. Now in this, A, C, D and E are more than 9% of their profit. And identify the assets. Your total assets are 9.70% and its 10% is 97%. And in this, your C, D, E meet test. These are three tests. Now you can see that the reporting segments are therefore B, A, C, D and E. The other two, like F or E, F or B, will not be given. Out of our six, we will treat four as a segment. You add the turnover of these four. And then compare it with 75% of total turnovers. 75% becomes 1, 6, 1, 2, 5. And the total turnover of A, B, C, D becomes 2,000. So it meets the criteria of total sales as well. So this is how we select segment reporting purpose, how the segment itself is selected. Thank you very much.