Floothair plc is a large international airline company with three operating segments:

• International airline business
• Domestic airline business
• Non-airline business.

The company reports segment information for the year to 31 May 2018 in accordance with IFRS8 Operating Segments. The following information is available for the year:

	£m
Total revenue:
International airline business	8,207
Domestic airline business	402
Non-airline business	267
Unallocated income	22
Profit/(loss) before tax and finance costs:
International airline business	803
Domestic airline business	(30)
Non-airline business	16
Profit on sale of assets:
Non-airline business	32
Unallocated	4
Net finance costs	149
Income tax expense	170
Assets:
International airline business	12,050
Domestic airline business	240
Non-airline business	140
Liabilities:
International airline business	4,566
Domestic airline business	84
Non-airline business	350
Unallocated	5,420
Total revenue includes the following inter-segment sales:
International airline business	103
Domestic airline business	14
Non-airline business	7

Required:

(a) Prepare, insofar as the above information permits, a segment report for Floothair plc for the year to 31 May 2018. Assume that the company decides to treat all three segments as reportable segments.

(b) Use the segment report to identify three significant aspects of the performance of Floothair plc which would not otherwise be evident. 

(CIPFA)