Segment Reporting. Xxx Xxxx XXXX determines its operating segments based on internal reports that are regularly reviewed by the chief operating decision maker (i.e. the Manager) for the purpose of allocating resources to segments and assessing their performance. Malls: Renting of the shopping mall and car parking spaces in Oriental Plaza, Beijing, the People’s Republic of China (the “PRC”) and Metropolitan Oriental Plaza in Chongqing, the PRC. Offices: Renting of office buildings in Oriental Plaza, Beijing, the PRC and Metropolitan Oriental Plaza in Chongqing, the PRC. Apartments: Operation of serviced apartment towers in Oriental Plaza, Beijing, the PRC and serviced apartment units in The Residences at Sofitel Shenyang Lido, Shenyang, the PRC. Hotels: Operation of Grand Hyatt Beijing in Oriental Plaza, Beijing, the PRC, Sofitel Shenyang Lido, Shenyang, the PRC, Hyatt Regency Liberation Square Chongqing, Chongqing, the PRC, and Sheraton Chengdu Lido Hotel, Chengdu, the PRC.
(a) Segment revenue and results Malls Offices Apartments Hotels Consolidated NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
Segment Reporting. The Group's revenues are derived principally from online brand advertising from advertisers all located in PRC. Based on the criteria established by ASC 280 "Segment Reporting", the Group's chief operating decision maker has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group. The Group has internal reporting that does not distinguish between markets or segments, and reports the entire business as a whole. Hence, the Group has only one operating segment. In addition, the Group operates in the PRC and all of the Group's long-lived assets are located in the PRC.
Segment Reporting. The Company will not be required to prepare its financial statements in accordance with SFAS No. 131;
Segment Reporting. The company is engaged primarily in the business of trading in shares and securities and there are no separate reportable segments as per Indian Accounting Standards (Ind AS) - 108 dealing with segment reporting.
Segment Reporting. Segment results that are reported to the Group’s CEO (the chief operating decision maker) include items directly attributable to a segment as well as those that can be allocated on a reasonable basis.
Segment Reporting. According to IFRS 8, an operating segment, based on the internal organization structure, is a component of an entity that engages in business activities from which it may earn revenues and incur expenses, whose operating results are reviewed regularly by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance and for which discrete financial information is available. Sovello’s business activities are concentrated on the manufacture and sale of a single product (solar modules) at a single location (Bitterfeld-Wolfen). Within these activities there are no distinguishable enterprise components. The controlling as well as the internal reporting takes place on the level of the Company. Therefore, no different operating segments are identifiable. Segment reporting is not required. Annex 1.5 / 10
Segment Reporting. Where the issuer has reportable segments, it shall furnish segment wise revenue, results and capital employed along with the quarterly un-audited financial results as per the format given below. (Rs in Lakhs) 3 Months ended (1) Corresponding 3 months in the previous year (2) Year to date figures For current Period (3) Year to date Figures For the Previous Year (4) Previous Accounti ng Year (5)
1. Segment Revenue (net sale/income from each segment should be disclosed under this head) a) Segment – A b) Segment – B c) Segment - C d) Others Total Less: Inter Segment Revenue Net sales/Income From Operations
2. Segment Results (Profit)(+)/ Loss(-) before tax and interest from Each segment)* a) Segment – A b) Segment – B c) Segment - C d) Others Total Less : i) Interest** ii) Other Un-allocable Expenditure net off Un-allocable income Total Profit Before Tax ** Other than the interest pertaining to the segments having operations which are primarily of financial nature.
Segment Reporting. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. Operating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker ("CODM") of the Company. The CODM, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Managing Director and CEO of the Company.
Segment Reporting. As discussed in “Overview of the Company and Business”, our Group has two business segments: - production and marketing of substrates and components for the microelectronics industry (Electronics); - other discontinued operations of our Group (Other Activities), mainly the Solar Energy business (operation and maintenance of photovoltaic installations). EBITDA presented in the segment analysis table represents operating income (EBIT) before depreciation, amortization, impairment, non-monetary items related to share-based payments and changes in provisions on current assets and provisions for risks and contingencies, and excluding any gain or loss from asset disposals. The impact of the first-time application of IFRS 15 on equity is included in EBITDA for the period ended September 30, 2018. This indicator is a non-IFRS quantitative measure used to measure our Company’s ability to generate cash from its operating activities. EBITDA is not defined by an IFRS standard and should not be considered an alternative to any other financial indicator. Key segment information is presented below: Sales 258,451 258,451 186,896 186,896 Net R&D costs (15,961) (15,961) (8,281) (8,281) Sales and marketing expenses (4,860) (4,860) (4,236) (4,236) General and administrative expenses (15,308) (15,308) (11,980) (11,980) Other operating income and expenses 1,846 1,846 (8) (8) Depreciation 19,409 19,409 10,611 10,611 Share-based payments 7,888 7,888 8,517 8,517 Provisions, net (1,427) (1,427) (98) (98) Provision for retirement benefit obligations (61) (61) 449 449 (Gains)/losses on asset disposals (1,580) (1,580) (20) (20) IFRS 15 first-time adoption - - 374 374 Other adjustments 700 700 - - EBITDA from discontinued operations (441) (441) (1,493) (1,493) Intangible assets, net 75,084 75,084 38,479 38,479 of which goodwill 34,763 34,763 8,471 8,471 Property, plant and equipment, net 287,421 287,421 253,593 253,593 Non-current financial assets 11,775 11,775 11,018 11,018 Other non-current assets 23,961 23,961 44,351 44,351 Inventories 122,010 122,010 72,333 72,333 Trade receivables and related accounts 121,078 121,078 139,344 139,344 Current financial assets: 208 208 255 255 Other current assets 64,468 64,468 45,601 45,601 Trade payables and related accounts 75,996 75,996 62,239 62,239 Other current and non-current liabilities 111,337 111,337 134,027 134,027 Assets held for sale (a) 16,286 16,286 16,697 16,697 Liabilities directly related to assets held for sale (b) (5,041) (5,041)...
Segment Reporting. The Company will not be required to prepare its financial statements in accordance with SFAS No. 131; PROVIDED, HOWEVER, that the Company shall include in such reports (in the results of operations discussion in the "Management's Discussion and Analysis of Financial Condition and Results of Operations" section of such report or, if no such section is required, in such other similarly prominent section of such report) information regarding the net sales and the material reasons for changes with respect to such financial measure with respect to each portion of its business that would constitute a separate operating segment under SFAS No. 131;
