Incredible Limited (Incredible) is a listed company that trades in the information technology sector. Each of the three types of services mainly offered by the company is operated by a separate subsidiary, namely: sales of computer hardware; sales of computer software and computer supporting services. The companys internal reporting structure is also done based on the above-mentioned classification. The above-mentioned services are rendered to clients worldwide. Hardware and software sales take place in Namibia. Supporting services are operated in China by means of a call center. Each subsidiary is managed separately as each business unit requires different technological and marketing strategies. EXTRACTS FROM THE CONSOLIDATED STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Computer hardware Computer Software Support Services Consolidation Journals Consolidated N$ 000 N$ 000 N$ 000 N$ 000 N$ 000 Revenue/Sales 10 000 6 000 1 500 (8 000) 9 500 Profit before interest income, interest expense, depreciation & tax 9 300 (6 800) 900 (480) 2 920 Interest paid 20 100 30 150 Interest received 60 70 15 145 Depreciation 50 40 20 110 Non-current assets 15 000 3 000 1 000 19 000 Total assets 18 000 4 500 1 500 (500) 23 500 Non-current assets purchased 800 300 200 1 300 Total liabilities 122 538 193 853 Additional Information: 1. Inter-company sales take place between the computer hard and software subsidiaries at normal market prices. The following inter-company transactions took place during the year ending 31 December 2022: Sales from hardware to software N$ 8 000 000 2. The N$ 480 000 consolidation journal regarding profit before tax consisted of the elimination of unrealized profit in stock of (debit N$ 500 000) and an unallocated FACULTY OF COMMERCE, MANAGEMENT AND LAW OLD CURRICULUM MODULES Page 17 of 24 amount (credit N$ 20 000) regarding a litigation settlement received. The N$ 500 000 credit consolidation journal regards the unrealized profit in closing inventory. 3. No single client represents more than 10% of the entitys revenue. 4. Included in the profit figures of the computer hardware subsidiary above was an impairment regarding equipment to the amount of N$ 300 000. The amount is regarded as material. Required a) Please clearly indicate and comment on which segments in accordance with IFRS 8: Operating segments, should be included as part of the segment report. Please show all your calculations, including quantitative thresholds, clearly. (15