Haier 2009 Annual Report Download - page 98
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
96
4. Operating Segment Information
For management purposes, the Group is organised into business
units based on their products and services and has three reportable
segments as follows:
(a) the washing machine business segment manufactures and
sells washing machines; and
(b) the water heater business segment manufactures and sells
water heaters.
Management monitors the results of the Group’s operating segments
separately for the purpose of making decisions about resources
allocation and performance assessment. Segment performance is
evaluated based on reportable segment profit, which is a measure
of adjusted profit before tax. The adjusted profit before tax is
measured consistently with the Group’s profit before tax except
that interest income and finance costs, as well as head office and
corporate expenses are excluded from such measurement.
Segment assets exclude deferred tax assets, cash and cash equivalents
and other unallocated head office and corporate assets as these
assets are managed on a group basis.
Segment liabilities exclude interest-bearing other borrowings, tax
payable, deferred tax liabilities and other unallocated liabilities as
these liabilities are managed on a group basis.
4.
(a)
(b)