Which of the Following Is Not One of the Quantitative

Which of the following is not one of the quantitative thresholds in AASB 8 for determining whether an operating segment is a reportable segment?

A) its reported revenue,including both sales to external customers and intersegment sales or transfers,is 10 per cent or more of the combined revenue,internal and external,of all operating segments
B) the absolute amount of its reported profit or loss is 10 per cent or more of the greater,in absolute amount,of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss
C) its reported revenue,including sales to external customers but excluding intersegment sales or transfers,is 10 per cent or more of the combined revenue of all operating segments
D) its assets are 10 per cent or more of the combined assets of all operating segments