Union Carbolics Inc. has five operating segments. Segment operating data (in millions of Canadian dollars) for the year 20X6 are as follows:

Required:
Identify which of these five segments are reportable segments under IFRS. Indicate the grounds on which you selected each identifiedsegment.

Operating Intersegment Sales Sales to External Customers Segment Assets Profit (Loss) $1,020 1,350 Chemicals Plastics Adhesives Solvents Coatings Totals $450 150 $1,500 1,050 325 275 330 $3,480 90 112 (18) 172 $600 3