ANNUAL REPORT 2012 - Wawasan TKH Holdings Berhad

WAWASAN TKH HOLDINGS BERHAD (540218-A)
ANNUAL REPORT 2012
055
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2012 (cont’d)
4. SIGNIFICANT ACCOUNTING POLICIES (cont’d)
4.20 Operating segments (cont’d)
(b)
the absolute amount of its reported profit or loss is ten (10) per cent or more of the greater, in
absolute amount of:
(i) the combined reported profit of all operating segments that did not report a loss; and
(ii) the combined reported loss of all operating segments that reported a loss.
(c)
its assets are ten (10) per cent or more of the combined assets of all operating segments.
Operating segments that do not meet any of the quantitative thresholds may be considered reportable,
and separately disclosed, if the management believes that information about the segment would be
useful to users of the financial statements.
Total external revenue reported by operating segments shall constitute at least seventy five (75) percent
of the Group’s revenue. Operating segments identified as reportable segments in the current financial
year in accordance with the quantitative thresholds would result in a restatement of prior period segment
data for comparative purpose.
4.21 Earnings per share
(a)
Basic
Basic earnings per ordinary share for the financial year is calculated by dividing the profit for the
financial year attributable to equity holders of the parent by the weighted average number of ordinary
shares outstanding during the financial year.
(b)
Diluted
Diluted earnings per ordinary share for the financial year is calculated by dividing the profit for
the financial year attributable to equity holders of the parent by the weighted average number of
ordinary shares outstanding during the financial year adjusted for the effects of dilutive potential
ordinary shares.