BW Enterprises generates information from its six divisions. In terms of IFRS 8, these divisions are operating segments. The following amounts (stated in millions) have been assembled to determine which of these operating segments are reportable in accordance with the standard's thresholds: Auto parts Office furnishings Publishing Retail Finance Software Revenues 53.9 8.6 6.5 5.0 11.8 7.9 Operating profit (loss) 18.1 1.3 (2.1) (2.8) 3.7 3.9 Assets 10.9 1.2 1.4 3.2 14.0 0.9 Required: Identify which segments are reportable and what the format would be. Also discuss any ethical issues related to reporting of segmented information.