Focus Bhd has four main business segments. The reportable operating segments are hiring business, consultation service, travel agency and accommodation. The results of the segments for the year ended 31 December 2020 are as follows:

Revenue External

Result

Profit or Loss RM million 10

8

30

6

Assets

RM million 60

45

30

20

Liabilities

RM million 12

13

5

10

Hiring Consultation Travel agency Accommodation

Required:

Internal RM million 40

50

55

30

RM million 5

5

-

10

i. Determine which segments should constitute a reportable segment under MFRS 8.

ii. Based on the answer (i), explain whether the 75% revenue constraint is met from the

identifiable reportable segment.