Identify the reportable segments of Zory Bhd according to the three threshold tests of the MERS 8 Operating Segments for the year ended 31 December 2019. Zory Bhd, a listed company is engaged in six business areas which are reported separately to the chief operating decision maker (CODM). The results of these segments for the year ended 31 December 2019 are as follows: Revenue Profit/(loss) Assets Operating Segment External (RM million) Intersegment (RM million) (RM million) (RM million) P 16,200 1,600 600 20.500 Q 1,300 480 -280 1,000 R 820 0 120 900 S 5,600 100 -460 1,500 T 200 5,000 5 4,500 U 2,000 200 25 2,200 P R S T U