Question $3(30$ marks$)$

The Chief Accountant of Sports Limited provides data about its six segments. He believes that only segments $"$A$"$ and $"$B$"$ should be reported.

$\backslash$table$[[,$Segment Revenue,Segment Results,Segment Assets$],[$Segment$,$$$\text{'}000,$$$\text{'}000,$$$\text{'}000],[$A$,300,50,40],[$B$,620,(190),80],[$C$,80,10,30],[$D$,60,10,20],[$E$,80,(10),20],[$F$,60,30,10],[$Total$,1,200,(100),200]]$

Required:

Discuss and determine whether only segments $"$A$"$ and $"$B$"$ of Sports Limited would be reportable segments under the requirement of $HKFRS8$ "Operating Segments".