URGENT: AS 17

According to AS 17, a business segment or geographical segment should be identified

as a reportable segment if:

(a) its revenue from sales to external customers and from

transactions with other segments is 10 per cent or more of the

total revenue, external and internal, of all segments; or

(b) its segment result, whether profit or loss, is 10 per cent or more

of -

(i) the combined result of all segments in profit, or

(ii) the combined result of all segments in loss,

whichever is greater in absolute amount; or

(c) its segment assets are 10 per cent or more of the total assets of all

segments.

You need to compare the segment turnover with total turnover. Please check accordingly.