Notes to the Financial Statements - Cahaya Mata Sarawak Bhd

45. Segment information
Notes to the Financial Statements
For the fi nancial year ended 31 December 2011
Segmental information is prepared on the basis of the “management approach”, which requires presentation
of the segments on the basis of internal reports about the components of the entity.
The Group is organised into business based on their strategic business units, and has six reportable operating
segments as follows:
(i) Manufacturing - manufacturing of cement, clinker, wires and concrete products;
(ii) Construction and road maintenance - civil engineering, road construction and maintenance;
(iii) Construction materials - quarry operations, production and sale of premix;
(iv) Property development - property holding and development and project management;
(v) Trading - general trading; and
(vi) Others - fi nancial services, lodging and catering services, education and others.
For each of the strategic business units, the Group Managing Director reviews the internal management
reports on a monthly basis and conducts performance dialogues with the business units on a regular basis.
The Group assesses the performance of the operating segments based on measure of revenue and profi t
before tax.
Segment results, assets and liabilities include items directly attributable to a segment as well as
those that can be allocated on a reasonable basis. Unallocated items comprise mainly corporate
assets, liabilities, income and expenses.
Transfer prices between business segments are on an arm’s length basis in a manner similar to transactions
with third parties. Segment revenue, expenses and results include transfer between business segments.
These transfers are eliminated on consolidation.
Annual Report 2011 163