Transkey ltd is selling keys to customers in different regions as well as between their different segments. the following is an extract of the statement of comprehensive income of transkey ltd for the year ended 31 December 2020 for the 5 segments in which it operates. Windhoek okahanja keetmanshoop oanab otjo consolidated revenue.

external customers 210 000 105 000 52 500 2000 21000

intersegment sales - 63 000 26 250 1000 31 500

furthermore, transkey ltd is considering selling one of its segments and they would like to find out more, amongst other things about the accounting for and presentation and disclosure of discontinued operations as specified in IFRS 5 Non-current assets held for sale and discontinued operations.

Required

1. Which of the above segments are reportable segments in accordance with the requirements of IFRS 8?

2 . Please define a discontinue operation and explain why the disclosure of such information will be important to the users of financial statements?