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DYNA-MAC HOLDINGS LTD.
2016 ANNUAL REPORT
108
NOTES TO THE
FINANCIAL STATEMENTS
For the financial year ended 31 December 2016
33.
SEGMENT INFORMATION
(CONT’D)
(a) Reconciliations (Cont’d)
(ii) Segment assets
(Cont’d)
All assets are allocated to reportable segments other than cash and cash equivalents, other
receivables, other current assets, goodwill, property, plant and equipment, club memberships
and investment properties.
Segment assets are reconciled to total assets as follows:
2016
2015
$’000
$’000
Segment assets for reportable segments
101,361
171,260
Unallocated assets
– Cash and bank balances
69,535
85,211
– Restricted cash at bank
–
3,214
– Other current assets
4,569
1,999
– Deferred income tax asset
–
–
– Goodwill
–
5,556
– Property, plant and equipment
72,146
94,461
– Investment property
13,600
13,600
– Club memberships
407
407
Total assets
261,618
375,708
The Group’s property, plant and equipment are purchased primarily for the module business.
This same equipment may also be utilised for ad-hoc projects.
(iii) Segment liabilities
The amounts provided to the Board of Directors with respect to total liabilities are measured in
a manner consistent with that of the financial statements. These liabilities are allocated based
on the operations of the segments. All liabilities are allocated to the reportable segments other
than other payables, derivative financial instruments, finance lease liabilities, current income
tax liabilities and deferred income tax liabilities.
Segment liabilities are reconciled to total liabilities as follows:
2016
2015
$’000
$’000
Segment liabilities for reportable segments
52,575
96,181
Unallocated liabilities
– Other payables
4,780
8,985
– Derivative financial liabilities
–
1,924
– Borrowings
35,138
83,902
– Current income tax liabilities
1,300
2,802
– Deferred income tax liabilities
1,153
1,408
Total liabilities
94,946
195,202