41 SEGMENTAL REPORTING
Operating segments are reported in a manner consistent with the internal management reporting provided to the chief
operating decision maker (“CODM”), which is the Executive Committee (“EXCO”). The EXCO considers the business by
geographical location. The reportable segments for the financial year have been identified as follows:
(i) Malaysia - All healthcare activities including the private hospitals, pathology and laboratory services and distribution of
pharmaceutical, medical and consumer healthcare products.
(ii) Indonesia - Private hospitals
(iii) Australia - Providing retirement village and aged care facilities
(iv) Others – Operating segments involved in provision of hospital services in Thailand and Bangladesh, private university
college of nursing and allied health and sale of hospital merchandise and other similar activities, none of which are
individually significant to warrant separate disclosure.
The reportable segments have changed from the previous financial year due to the changes in the internal management
reporting structure of the CODM. Comparatives have been restated to conform to the revised reportable segments.
The EXCO assesses the performance of the operating segments based on EBITDA and profit before zakat and tax.
323
KPJ Healthcare Berhad
Annual Report
2015
NOTES TO THE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015 (CONTINUED)
