25. OPERATING SEGMENTS
(continued)
Segment results, assets and liabilities include items directly attributable to a segment as well as
those that can be allocated on a reasonable basis. Unallocated items comprise mainly the
Trust’s financial assets and liabilities and its expenses. Segment capital expenditure is the total
cost incurred during the year to acquire segment assets that are expected to be used for more
than one year.
Information regarding the Group’s reportable segments is presented in the tables in the
following pages.
For the purpose of monitoring segment performance, the Group’s CODMs monitor the
non-financial assets as well as financial assets attributable to each segment.
Notes to the Financial Statements
130 | CapitaRetail China Trust Annual Report 2014
