IHH Annual Report 2023

Financial Statements Notes to the Financial Statements 34. SEGMENT REPORTING (continued) Geographical segment In presenting information on the basis of geographical segments, segment revenue is based on the geographical location of operations. Segment assets are based on the geographical location of the assets. Singapore Malaysia India Greater China Japan Türkiye and Europe Others(1) Eliminations Total RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 2023 Revenue from external customers 5,745,626 3,834,452 4,215,825 1,306,798 152,903 5,673,574 5,659 – 20,934,837 Non-current assets(2) 16,677,929 5,739,997 6,215,994 2,851,858 2,509,373 7,846,083 140,714 (84,211) 41,897,737 2022 Revenue from external customers 5,143,114 3,442,724 3,865,251 998,378 149,369 4,384,857 4,994 – 17,988,687 Non-current assets(2) 15,305,218 5,565,936 5,695,916 2,757,195 2,469,366 6,630,406 120,203 (90,903) 38,453,337 1 Others include balances relating to corporate offices, which are unallocated. 2 Non-current assets consist of property, plant and equipment, ROU assets, investment properties, goodwill on consolidation and intangible assets. 35. FINANCIAL INSTRUMENTS (i) Categories of financial instruments The table below provides an analysis of financial instruments categorised as follows: (a) Amortised cost (b) Fair value through profit or loss (“FVTPL”) – Mandatorily required by MFRS 9 (c) Fair value through other comprehensive income (“FVOCI”) – Equity instrument designated upon initial recognition (“EIDUIR”) (d) Derivatives used for hedging IHH Healthcare Berhad 204

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