Food plc is a multinational company producing cereal products in the UK which is sells to divisions in other parts of the world. Its financial reports are produced for its chief operating officer by geographic region, in the following format: millions Revenue Profit/(loss) Assets Manufacturing division UK 6,862 1,731 5,879 Retail divisions UK 748 2,018 1,539 India 1,098 France 4,186 3,415 1,074 1,992 1,831 354 410 Germany -8 781 Sweden 300 2,954 8 other small divisions 6,059 728 182 4,951 13,763 25,419 (6,862) Less inter division revenue Total 18,557 4,951 Required: (a) Identify the reportable segments under IFRS 8 under Test 3 Asset - > 10% of combined assets. (b) Apply the final test and see if the total reportable segments from Test 1 to 3 are at least 75% of the group's total revenues. Assume that the revenue figures from UK retail, India, and Sweden are all from external revenue and 4500 of the UK manufacturing revenue is external revenue. (C) Set out and explain the disclosure requirements for each segment