Under AASB 8 the Following Factors Are Relevant to Deciding $\quad$

Under AASB 8 the following factors are relevant to deciding if a segment is a reportable segment:
I. $\quad$ the majority of segment revenues arise from external transactions
II. $\quad$ Isegment sales revenue to external customers and other segments is 10% or more of total segment revenue for all segments
III. $\quad$ absolute amount of segment profit is more than 10% of the greater of (a) the aggregate segment profit for all segments with a negative segment profit (segment loss) and (b) the aggregate segment profit for all segments with a positive segment profit
IV. $\quad$ the segment's assets are more than 10% of total assets for all segments
A segment is a reportable segment if the following tests are satisfied:

A) II and III only
B) I and at least one of II, III and IV
C) any one of II, III and IV
D) one only of I, II, III and IV