Help needed to understand one concept of as-17

pratik upadhyay (AUDIT COMPLIANCE OFFICER)   (469 Points)

25 January 2012  

please explain how we decide a segment as reportable segment under following criteria..of AS -17 

"  if the results i.e. profit or loss is 10% or more of total of results of all segments which are in profit or all segments in loss which are in losss whichever is higher " 

i did practical questions but unable to comprehend the provision.