QUESTION 3 The following information was obtained from the segment information presented to the Chief Operating Decision Maker of H Limited and its subsidiaries for the year ended 31 December 2021: Sales N$ Profit N$ Loss N$ Segment A Segment B 700 000 300 000 Assets N$ 500 000 500 000 250 000 1 000 000 Segment C 2 300 000 1 000 000 1 500 000 Segment D 900 000 450 000 600 000 Segment E Segment F 800 000 200 000 1 000 000 4 000 000 2 700 000 1 000 000 Total 9 200 000 3 200 00 1 700 000 5 600 000 a REQUIRED: Indicate which of the above segments will be reportable operating segments in terms of the quantitative thresholds laid down by par 13 of IFRS 8. MARKS 15 What are operating segments and what is the criteria of arriving at operating segments 5 C Discuss the factors to be considered when deciding to aggregate operating segments 60 5