Step 1: Understanding the Question:
The sentence requires a phrase that means a topic for discussion or debate. The context is a board meeting where the company's poor performance is being discussed.
Step 2: Analyzing the Options:
talking point: This is a standard idiom meaning a subject that invites discussion or argument. This fits the context perfectly, as the company's performance would be a significant topic of discussion at a board meeting.
point of talk: This phrase is grammatically awkward and not a standard English idiom.
talk point: Similar to "point of talk," this is not a common or standard phrase.
breaking point: This means a point of crisis or stress where something or someone gives way. While the company's performance might be nearing a crisis, the phrase "talking point" better describes its role as a subject of discussion in a meeting.
Step 3: Detailed Explanation:
The most appropriate and idiomatically correct phrase to complete the sentence is "talking point". It accurately describes the company's performance as a central topic for discussion during the annual board meeting.
Therefore, the sentence should read: "During the annual board meeting in Kolkata, a major talking point was the company's lackluster performance in overseas markets."
Step 4: Final Answer:
The correct option is (A) because "talking point" is the correct idiomatic expression for a topic of discussion.