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Union Carbolics Inc. has five operating segments. Segment operating data (in millions of Canadian dollars) for the year 20X6 are as follows: Segment Intersegment Sales

Union Carbolics Inc. has five operating segments. Segment operating data (in millions of Canadian dollars) for the year 20X6 are as follows:

Segment Intersegment Sales Sales to External Customers Total Assets Operating Profit (Loss)
Chemicals $ 450 $ 1,500 $ 1,020 $ 90
Plastics 150 1,050 1,350 112
Adhesives 325 300 9
Solvents 275 255 (18 )
Coatings 330 225 (21 )
Totals $ 600 $ 3,480 $ 3,150 $ 172

Required: Identify which of the segments are reportable/ Non-reportable segments under IFRS.

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