International Financial Reporting Standards_guide.pdf

398 Chapter 35 Operating Segments (IFRS 8)
The second step would be to check if total external revenue attributable to reportable segments
constitutes at least 75 percent of the total consolidated or entity revenue of $13,613,000.
As all operating segments qualify as reportable segments, the external revenue requirement
of 75 percent is met.
If that had not been the case, IFRS 8 would have required that additional operating segments
be identified as reportable even if they do not meet the 10 percent thresholds in step one.