Content2011 - PETRONAS Gas Berhad

Notes to the Financial Statements
31 MarCh 2011
30. Operating Segments (Continued)
179 annUaL report 2011
Segment results
The total segment results include items directly attributable to a segment as well as those that can be allocated on a reasonable basis.
Unallocated items mainly comprise fair value gain or loss on fi nancial asset, fi nance income, income taxes and other corporate expenses.
Segment assets
The total of segment assets are measured based on all assets of a segment, as included in the internal management reports that are reviewed
by the Group’s Board of Directors. Segment total asset is used to measure the return of assets of each segment, excluding interest-earning
assets and corporate assets as these are managed on a group basis.
Segment liabilities
The total segment liabilities are measured based on all liabilities, excluding deferred tax, current tax payable and borrowings as these
liabilities are managed on a group basis.
Other disclosures
The Group does not have signifi cant non-cash expenses other than those disclosed above. Other unallocated non-cash (income)/expenses
consist of net unrealised (gain)/loss from the retranslation of term loan and revaluation of CEA.
Segment capital expenditure is the total cost incurred during the period to acquire segment assets that are expected to be used for more
than one period.
31. Holding Company
The holding company as well as the ultimate holding company is Petroliam Nasional Berhad (PETRONAS), a company incorporated in
Malaysia.
32. Financial Instruments
Categories of fi nancial instruments
The table below provides an analysis of fi nancial instruments categorised as follows:
i) Loans and receivables (“L&R”);
ii) Fair value through profi t or loss (“FVTPL”);
– Designated upon initial recognition (“DUIR”);
iii) Loans and borrowings (“L&B”).