The following information relates to Baggins Ltd and its Bilbo segment: 
In accordance with AASB 8 Operating Segments,in which years is the Bilbo segment a reportable?
Definitions:
Seals
Aquatic marine mammals with a streamlined body, primarily living in cold seas and known for their thick fur or blubber.
Learned Associations
Connections made between two stimuli or between a behavior and a response, which are acquired through experience.
Red Pen
A writing tool with red ink commonly used for making corrections or annotations due to its standout color.
Black Pen
A writing instrument with black ink used for writing, drawing, or marking documents.
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