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Quantitative thresholds meets any of the following quantitative thresholds Its reported revenue including both sales to external customers and intersegment sales or transfers is 10 per cent or more of the combined revenue internal and external of all operating segments. Reportable segments a has been identified in accordance with paragraphs 5 10 or results from aggregating two or more of those segments in accordance with paragraph 12 and b exceeds the quantitative thresholds in paragraph 13....
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