2. Max Berhad has three operating segments as follows: Segments Revenue Profit or Loss Total Assets RM'000 RM'000 RM'000 Model A 75,000 60,000 36,000 Model B 63,000 36,000 27,000 Model C 12,000 9,000 6,000 Total 150,000 105,000 69,000 (b) Explain the situations which allow reportable segment even if the operating segments do not meet any of the quantitative thresholds