79
ANNUAL REPORT 2014
NOTES TO
THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014
27 Operating segments (Continued)
Other material items
Reportable
segment
totals
Adjustments
Consolidated
totals
$
$
$
2014
Finance income
7,261
19
7,280
Finance costs
1,028,621
187,500 1,216,121
Depreciation and amortisation
3,632,035
2,568 3,634,603
Bad debts written-off
155,401
–
155,401
Impairment of trade and other receivables - net
142,634
–
142,634
Allowance for inventory obsolescence
155,287
–
155,287
Plant and equipment written-off
393,294
–
393,294
Capital expenditure
12,761,728
– 12,761,728
2013
Finance income
28,616
492
29,108
Finance costs
1,018,364
187,500 1,205,864
Depreciation and amortisation
3,784,962
139,182 3,924,144
Bad debts written-off
105,035
–
105,035
Impairment of trade and other receivables - net
252,600
–
252,600
Plant and equipment written-off
26,353
–
26,353
Capital expenditure
4,648,595
–
4,648,595
Geographical information
Geographical segments are analysed by four principal geographical areas: Singapore, India, Malaysia and
other countries.
In presenting information on the basis of geographical segments, segment revenue is based on a
geographical location of customers. Segment non-current assets are based on the geographical location
of the assets.
