According to IFRS 8 Operating Segments, which two of the following apply to reportable segments? 

(a) The results of the segment must be prepared using the same accounting policies as are used for the financial statements.

(b) A reportable segment is a component of the entity whose operating results are regularly reviewed by the entity’s chief operating decision maker in order to make decisions about resource allocations.

(c) Information for reportable segments is required to be prepared based on products and geographical areas.

(d) A reportable segment is every segment that accounts for 10 per cent or more of the sales revenue.