Identifying reportable segments   LO5 Rocky Ltd is a listed diversified retail company. Its stores are located mainly in Australia. It has three main types of stores: general department stores, liquor stores and specialist toy stores. Each of these stores has different products, customer types and distribution processes. In accordance with AASB 8/IFRS 8, Rocky Ltd has identified three operating segments: general department stores, liquor stores and specialist toy stores. All three business units earn most of their revenue from external customers. Total consolidated revenue of Rocky Ltd is $600 million. General department stores $m Liquor stores $m Toy stores $m All segments $m Revenue 400 100 50 550 Segment result (profit) 15 7 4 26 Assets 900 200 100 1 200 Required Identify Rocky Ltd’s reportable segments in accordance with AASB 8/IFRS 8. Explain your answer.