Yinson Annual Report 2021

301 ANNUAL REPORT 2021 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2021 43. Segment information (continued) Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss which, in certain respects as explained in the table below, is measured differently from operating profit or loss in the consolidated financial statements. Group financing (including finance costs) and income taxes are managed on a group basis and are not allocated to operating segments. Offshore Production & Offshore Marine Other operations Renewables Consolidated RM million RM million RM million RM million 31 January 2021 Revenue: Gross revenue 4,843 456 6 5,305 Inter-segment (2) (454) - (456) 4,841 2 6 4,849 Results: Segment results 1,110 (183) 1 928 Finance costs (319) Share of loss of joint ventures (29) Income tax expense (168) Profit for the financial year 412 Amortisation and depreciation (296) (8) (2) (306) Fair value gain/(loss): - marketable securities - 2 - 2 - investment properties - (3) - (3) Impairment loss on property, plant and equipment (33) - - (33) Reversal of impairment loss/(impairment loss) on: - other receivables 6 - - 6 - other assets 2 - - 2 - tax recoverable (12) - - (12) Net unrealised gain on foreign exchange (11) 36 1 26 Contract acquisition costs written off (104) - - (104) Deal deposit written off - (84) - (84) Other non-cash expenses - (2) - (2) Assets and liabilities Segment assets 10,243 1,093 550 11,886 Segment liabilities 6,067 1,391 402 7,860 Additions to property, plant and equipment 1,560 19 8 1,587

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