An operating segment under IFRS is identified as a reportable segment if

A) its revenue is greater than 10% of the combined revenue of all the company's operating segments.

B) its identifiable assets are greater than 10% of the combined assets of all operating segments.

C) the absolute amount of its profit (loss) is 10% or more of the greater in absolute amount, of the combined operating segments' profit, or of the combined operating segments' loss.

D) any of the above options are satisfied.