Which of the following is not considered to be true in relation to segmental data? (a) Entities

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Which of the following is not considered to be true in relation to segmental data? 

(a) Entities which make significant sales in different industries are required to report segment data.

(b) Entities which are highly diversified are required to report segment data.

(c) Segment data includes information about each reportable segment.

(d) Entities which have significant operations in different industries are required to report segment data.

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