THE CHECKLIST OF UEM EDGENTA BERHAD

1.0 Operating Segments

IFRS IFRS 8 Operating Segments should be applied by entities whose

equity or debt securities are traded in a public market and by
entities that are in the process of issuing equity or debt securities
in public securities markets. If the entity that is not required to
apply this standard chooses to disclose segment information
voluntarily in financial statements that comply with IFRS, that
entity should comply fully with the requirements of IFRS 8.
Disclose information to enable users of financial statements
to evaluate the nature and financial effects of the business 1
activities in which the entity engages and the economic
environments in which it operates.
General information
Disclose the following general information:
a. factors used to identify the entity’s reportable
segments, including the basis of organisation – e.g. 1
whether management has chosen to organise the
entity around differences in products and services,
geographical areas, regulatory environments, or a
combination of factors and whether operating
segments have been aggregated;
b. judgements made by management in applying the
aggregation criteria in IFRS 8.12. This includes a
brief description of the operating segments that have
been aggregated in this way and the economic
indicators that have been assessed in determining that
the aggregated operating segments share similar
economic characteristics.
c. types of products and services from which each
reportable segment derives its revenues.
Information about profit or loss, assets and liabilities
Disclose the measure of profit or loss for each reportable
segment.
Disclose the measure of total assets and liabilities for each
reportable segment if such amounts are regularly provided to
the chief operating decision maker.