Identifying reportable segments under AASB 8/IFRS 8 Anstead Ltd has identified units X, Y and Z as operating segments (see illustrative example 20.1). The following additional information is provided. Total Unit X Unit Y Unit Z $'000 $'000 $'000 Total operating Corporate Other Anstead Ltd segments headquarters businesses (consolidated) $'000 $'000 $'000 $'000 Revenue 60 100 540 700 230 850 (80 earned from Unit Z) Profit/(loss) 13 17 150 180 (25) 20 165 (10 earned from Unit Z) Assets 200 600 1250 2050 250 200 2500 Management has determined that units X, Y and Z do not meet the aggregation criteria of AASB 8/ IFRS 8. Unit Z has no inventories on hand at year-end in respect of purchases from Unit Y. Note that the quantitative thresholds are in respect of the totals for the operating segments - not the total for Anstead Ltd (AASB 8/IFRS 8 paragraph 13). Revenue % of total Profit % of total Assets % of total Unit X 8.6 7.2 9.7 Unit Y 14.3 9.5 29.3 Unit Z 77.1 83.3 61.0 Required Identify the reportable segments of Anstead Ltd