Operating Segments Electronic Grocers Ltd (EGL) sells groceries to its customers through its online platform. It also provides advertising services for some of the products that it sells. Supporting the e-commerce activities are the in-house logistics and IT support services. EGL identifies four units as its operating segments: Retail, Advertising, Logistics and IT Support. The information relating to each segment for the year ended 31 December 20x1 are shown below.

Required:
1. Identify the operating segments in accordance with the quantitative criteria of IFRS 8.
2. Show the reconciliation of operating segment information with the reported entity totals.

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External sales.... Internal sales... Total sales.... External assets.... Intra-group assets Total assets... External net profit/(loss)........ Internal net profit/(loss)...... Net profit (loss)..... External liabilities........ Intra-group liabilities... Total liabilities.... Retail 500,000 500,000 1,000,000 1,000,000 130,000 (45,000) 85,000 340,000 110,000 450,000 Advertising Logistics 40,000 40,000 50,000 50,000 6,000 (15,000) (9,000) 27,000 20,000 47,000 150,000 150,000 50,000 10,000 60,000 (12,000) 34,000 22,000 39,000 39,000 IT Support 50,000 50,000 (25,000) 26,000 1,000 9,000 1,109,000 120,000 130,000 129,000 1,239,000 15,000 Total 15,000 540,000 200,000 740,000 99,000 99,000 421,000 130,000 551,000