(a) Explain the terms operating segment and reportable segment as defined by IFRS 8 Operating Segments and explain why users of financial statements could find a segment report useful.

Andrea plc has five operating segments. The following information relates to the year ending 31 December 2022:

Segment	External Revenue 000	Profit/(Loss) 000	Assets 000
A	41,325	1,050	18,760
B	18,760	1,540	9,855
C	4,230	(570)	2,700
D	7,815	(820)	2,410
E	2,310	325	1,010

In addition to external revenue, segment B earned revenue of 2.1 million from sales to the other operating segments.

(b) Identify Andrea plcs reportable segments using the information above, supporting your answers with full workings.