Incredible Limited ("Incredible") is a llsted 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 subsidlary, namely: sales of computer hardware; sales of computer software and computer supporting services. The company's Internal reporting structure is also done based on the above-mentioned classincation. The above-mentioned services are rendered to cllents worldwilde. Hardware and software sales take place in Namlbla. Supporting services are operated in China by means of a call center. Each subsidlary is managed separately as each business unit requires different technological and marketing strategles. EXTRACTS FROM THE CONSOLIDATED STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Additional Information: 1. Inter-company sales take place between the computer hard and sotware subsidlarles at nomal market prices. The following inter-company transactions took place during the year ending 31 December 2022 : Sales from hardware to sottware N\$ 8000000 2. The N5 480 000 consolldation Joumal regarding profit before tax consisted of the elmination of unrealized profit in stock of (debit NS 500 000) and an unallocated Page 16 of 24 FACULTY OF COMMERCE, MANAGEMENT AND LAW OLD CURRICULUM MODULES amount (credit N5 20000 ) regarding a litigation settlement recelved. The N5 500000 credit consolldation Journal regards the unreallzed profit in closing Inventory. 3. No single cllent represents more than 10% of the entity's revenue. 4. Included In the pront ngures of the computer hardware subsidlary above was an Impaiment regarding equipment to the amount of N$300000. The amount is regarded as material. Requilred a) Please clearly indlcate 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 quanuzative thresholds, clearly. (15)