Can you tell me which segments are reportable based on the test results of the below example and the reason, thank you!

1 Segment Reporting Example (5) 2 . Operating Segment Revenue Operating profit (Loss) Assets 3 investments 5 3 200 4 US Land development 1 -5 50 5 lHotels 30 5 290' 6 Brokerage 9 1 10 7 :Manufacturing 55 6 450 8 :Total 100 10 1000 9 {Threshold (base 10%) 10 1.5 (15*10%) 100 10 :Total of all profits 15 11 :Total of all losses 5