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Which of the following is NOT used as a quantitative threshold to determine that an operating segment is reportable under IFRS 8 Operating Segments?
A. 10% of the combined revenues of all operating segments.
B. 10% of the combined assets of all operating segments.
C. 10% of all expenses are traced to the segment.
D. 10% or more of the greater, in absolute amount of the combined reported profit of all operating segments that did not report a loss AND
E. 10% or more of the absolute amount of the combined reported loss of all operating segments that did report a loss

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