What is the threshold for identifying an operating segment under IFRS 8?

An operating segment must be reported separately if it meets any of the following 10% quantitative thresholds under IFRS 8:

• Its reported revenue (both external and intersegment) is 10% or more of the combined revenue of all operating segments.
• The absolute amount of its reported profit or loss is 10% or more of the greater of the combined profit of all profitable segments or the combined loss of all loss-making segments.
• Its assets are 10% or more of the combined assets of all operating segments.
  At least 75% of the entity’s total external revenue must be included in reportable segments.