2) BW Enterprises generates information from its six divisions. In terms of IFRS 8, these divisions are operating segments. The following amounts (stated in millions) have been assembled to determine which of these operating segments are reportable in accordance with the standard's thresholds: Revenues Auto parts 53.9 Office furnishings 8.6 Operating profit (loss) Assets 18.1 10.9 1.3 1.2 Publishing 6.5 (2.1) 1.4 Retail 5.0 (2.8) 3.2 Finance 11.8 3.7 14.0 Software 7.9 3.9 0.9 Required: Identify which segments are reportable and what the format would be. Also discuss any ethical issues related to reporting of segmented information.