Celcomdigi Berhad, a listed company, is engaged in cements, energy, clothes, sugar and dairy businesses. Results of each business segment for the year ended $31$ December $2018$ are as follows:

Business segments Total Profit External Sale Internal Sale Assets Liabilities

$------------------------------$Rs$.$ in Million$-------------------------$

Cement $9514012015001200$

Energy $283345345207$

Clothes $60150-995596$

Sugar $1002001351600950$

Dairy $275030380377$

Other Information:

$1$ Inter$-$segment sale is made at a contribution mark$-$up of $10\%.$

$2$ Operating expenses include Celcomdigi Berhad$$s head office expenses amounting to Rs$.25$ million which have not been allocated to any segment. Furthermore, assets and liabilities amounting to Rs$.70$ million and Rs$.42$ million have not been reported in the assets and liabilities of any segment.Required:

In accordance with the requirements of International Financial Reporting Standards:

a$)$ Determine the reportable segments of Celcomdigi Berhad and $(07)$

b$)$ Show how these reportable segments and the necessary reconciliation would be disclosed in Celcomdigi Berhad$$s financial statements for the year ended $31$ December $2018.(13)$