Carla Vista Company Ltd. provided the following details pertaining to its segments (in $000s): Total Segments Revenue $490 210 Reported Profit (Loss) $297 20 (18) 14 $313 Assets $161 110 29 50 80 Total $830 $364 Carla Vista reports under IFRS. Analyze the above information and determine which segments are reportable under IFRS requirements. (Select all that apply.)