The type or class of customer for their products and

The type or class of customer for their products and
services
d) The distribution methods used
e) The nature of the regulatory environment (if any)
REPORTABLE SEGMENTS

a) Its reported total revenue from sales to external
customers and sales to other operating segments is
at least 10% of the total revenue ( external and
internal) of all operating segments, or
b) Its reported profi t or loss is at least 10% of the
combined profi t of all operating segments that
reported a profi t or the combined loss of all
operating segments that a reported a loss,
whichever is the greater, or
c) Its assets are at least 10% of the total assets of all
operating segments
P.13: QUANTITATIVE
THRESHOLDS

