Aggregating operating segments  LO5 Yacon Ltd is a listed manufacturing company. It produces most of its products in Australia but exports 90% of these products to the United States, Canada and Germany. It has only one main product line: scientific equipment. Yacon Ltd is organised internally into two main business units: local and export. The export business unit is in turn divided into two sub‐units: North America and Germany (North America includes Canada). Each business unit reports separate financial and operational information to the chief executive officer (CEO) and chief financial officer (CFO) who are identified as the CODM. The results of the two business units are then aggregated to form the consolidated financial information. Details of the identified operating segments are as follows. United States Canada Germany Australia Economic and political conditions Stable Stable. Closely related to US environment Stable Stable Relationships between operations Closely linked to Canadian operations Closely linked to US operations Self‐sustaining Self‐sustaining Proximity of operations Closely linked to Canadian operations Closely linked to US operations Not close to other operations Not close to other operations Special risks None None Stricter regulations Small market Exchange control regulations None None None None Currency risks Low Low to medium Low Low to medium Required Identify which operating segments, if any, meet the aggregation criteria of paragraph 12 of AASB 8/ IFRS 8. Give reasons for your answer.