According to IFRS, an operating segment is a reportable segment if

a.	the absolute amount of its operating profit or loss is 10% or more of the greater, in absolute amount, of (a) the combined reported operating profit of all operating segments that incurred a loss, of (b) the combined reported profit of all operating segments that did report a profit.

b.	its operating profit is 10% or more of the combined operating profit of profitable segments only.

c.	the absolute amount of its reported profit or loss is 10% or more of the greater, in absolute amount, of (a) the combined reported operating profit of all operating segments that did not incur a loss, or (b) the combined reported loss of all operating segments that did report a loss.

d.	its operating loss is 10% or more of the combined operating losses of segments that incurred an operating loss.