Required:
In compliance with MFRS 8: Operating Segments:

a) Create a table with headers as shown below to list down the percentages of all operating segments.

Operating segments

Revenue test (%)

Asset test (%)

Please round up the answers you get to one decimal point where applicable.

 

 

b) Ascertain Kaba Berhad's reportable segments using revenue and asset tests and the 75% constraint.

Kaba Berhad has ten operating segments: Segments A B H Property Plant Hospitality-Thailand Customer service Finance Logistics Food services Hospitality- Malaysia Information Technology Hospitality- Indonesia Total Revenue External Internal (RM'000) (RM'000) 220 175 60 90 70 60 38 1,000 50 5 4.5 20 30 20 3 4 60 3.5 200 Total assets (RM'000) 280 510 150 400 35 190 25 160 120 130 2,000