Marin Corporation is divided into the following operating segments, based on the geographical regions that relate to each segment: Segments Ontario Quebec Saskatchewan Alberta British Columbia Total Profit Revenue (Loss) 125.900 (23.900) 392.700 87,200 63,900 92.100 89.500 15.200 263.200 (6.000) 935,200 164.600 Assets 1.165.500 374,600 87.500 37,400 577,900 2.242.900 Determine which of the operating segments are reportable under IFRS based on each of the following: Revenue test: Segments Ontario Quebec Saskatchewan Alberta British Columbia Operating profit (loss) test: Segments Ontario Quebec Saskatchewan Alberta British Columbia e Textbook and Media Assets test: Segments Ontario Quebec Saskatchewan Alberta British Columbia