Which of the Following Is NOT Used as a Quantitative

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 10% or more of the absolute amount of the combined reported loss of all operating segments that did report a loss.