NOTES TO THE FINANCIAL STATEMENTS 34. OPERATING SEGMENTS (CONTINUED) (b) Information technology Supply, delivery, installation, testing, commissioning and maintenance of IT hardware, development, management and provision of business to government (B2G) e-commerce and computerised transaction in trade facilitation services, project fulfilment, assets maintenance and contact centres, research and development, design, manufacturing and trading of radio-frequency technology, providing consultancy services in relation to strategy and business improvements and infrastructure works for telecommunication industry. (c) Energy Providing upstream oil and gas exploration, production, sale of oil and gas related equipment and services, provision of engineering, technical support and involvement in power plant and energy related business. (d) Semiconductor Manufacturing of semiconductor wafers and supplies multinational fabless and integrated device manufacturer companies, sales of semiconductor related tools and provision semiconductor-related training and consulting services. Performance is measured based on segment profit/(loss) before tax, interest, depreciation and amortisation, as included in the internal management reports that are reviewed by GCEO. Segment results is used to measure performance as management believes that such information is the most relevant in evaluating the results of certain segments relative to other entities that operate within these industries. Segment assets The total of segment assets is measured based on all assets (including goodwill) of a segment, as included in the internal management reports that are reviewed by the GCEO. Segment total assets is used to measure the return of assets of each segment. Segment liabilities The total of segment liabilities is measured based on all liabilities of a segment, as included in the internal management reports that are reviewed by the GCEO. Segment capital expenditure Segment capital expenditure is the total cost incurred during the financial year to acquire property, plant and equipment and intangible assets other than goodwill. Geographical information In presenting information on the basis of geographical segments, segment revenue is based on geographical location of customers. Segment assets are based on the geographical location of the assets. The amount of non-current assets do not include financial instruments, investment in a joint venture and deferred tax assets. 195 OPERATIONAL REVIEW SUSTAINABILITY STATEMENT GOVERNANCE FINANCIAL STATEMENTS SHAREHOLDERS’ INFORMATION INTELLIGENCE POWERING
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