Heymann, a public limited company, has three business segments which are currently reported in its financial statements. Heymann is an international hotel group which reports to management on the basis of region. It does not currently report segmental information under IFRS 8 "operating segments". The results of the regional segments for the year ended May 31,2019 are as follows: There were no significant inter-company balances in the segment assets and liabilities. The hotels are located in capital cities in the various regions, and the company sets individual performance indicators for each hotel based on its city location. Required: Discuss the principles in IFRS 8"operatingsegments"forthedeterminationofacompanysreportableoperatingsegments and how these principles would be applied for Heymann plc using the information given above. (20 points)