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CapitaLand Mall Trust
Annual Report 2015
Overview
Sustainability
Business
Review
Portfolio
Details
Corporate
Governance &
Transparency
Financials &
Additional
Information
27 Operating segments
For the purpose of making resource allocation decisions and the assessment of segment performance,
the Group’s Chief Operating Decision Makers (“CODMs”) reviews internal/management reports of its investment
properties. This forms the basis of identifying the operating segments of the Group under FRS 108
Operating
Segments
.
Segment revenue comprises mainly income generated from its tenants. Segment net property income
represents the income earned by each segment after allocating property operating expenses. This is the
measure reported to the CODMs for the purpose of assessment of segment performance. In addition,
the CODMs monitor the non-financial assets as well as financial assets attributable to each segment when
assessing segment performance.
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 income-earning assets and revenue,
interest-bearing borrowings and expenses, related assets and expenses. Segment capital expenditure is the
total cost incurred during the year to acquire segment assets that are expected to be used for more than
one year.
Geographical segments
Segment information in respect of the Group’s geographical segments is not presented, as the Group’s activities
for the year ended 31 December 2015 and 31 December 2014 related to properties located in Singapore.
