Pg 147 - Berjaya Corporation Berhad

2 SIGNIFICANT ACCOUNTING POLICIES (CONT’D)(r) Cash and Cash EquivalentsCash comprises cash in hand, at bank and demand deposits.Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash subject toinsignificant risk of changes in value, against which the bank overdrafts, if any, are deducted.(s) Segmental InformationThe Group adopts business segment analysis as its primary reporting format and geographical segment analysis as its secondaryreporting format.Segment revenue and expenses are those directly attributable to the segments and include any joint revenue and expenseswhere a reasonable basis of allocation exists. Revenue and expenses do not include items arising on investing or financingactivities. Revenue are attributed to geographical segments based on location where sale is transacted.Segment assets include all operating assets used by a segment and do not include items arising on investing or financingactivities. Assets are allocated to a segment based on location of assets.Segment liabilities comprise operating liabilities and do not include liabilities arising on investing or financing activities such asbank borrowings.Berjaya Land Berhad (201765-A) Annual Report 200657