Datasonic Group Berhad 156 Notes to the Financial Statements for the Financial Year Ended 31 March 2022 (Cont’d) 43. RELATED PARTY DISCLOSURES The transactions of the Company with its related parties are as follows:- Company 2022 2021 RM’000 RM’000 Subsidiaries Management services fees 15,048 15,936 Consultancy fee 464 260 Dividend income 2,000 40,000 Equipment transferred from 12 2 Equipment transferred to 5 - Rental income 1,477 1,469 Rental expense 75 - Waiver of debts 135 - 44. OPERATING SEGMENTS Operating segments are prepared in a manner consistent with the internal reporting provided to the chief operating decision makers in order to allocate resources to segments and to assess their performance. For management purposes, the Group is organised into business units based on the products and services provided. The Group is organised into three main reportable segments as follows:- Customised smart card solutions (“CSCS”) - provision of large scale customised software and hardware systems for secure ID, total smart card solutions and ICT project management. Manufacturing (“MA”) - manufacturing of cards and booklets. Investment holding (“IH”) - investment holding and provision of management services to the group of companies. (a) The chief operating decision makers assess the performance of the reportable segments based on their profit before interest expense and taxation. The accounting policies of the reportable segments are the same as the Group’s accounting policies. (b) Each reportable segment assets is measured based on all assets (including goodwill) of the segment other than the tax-related assets. (c) Each reportable segment liabilities is measured based on all liabilities of the segment other than the borrowings and the tax-related liabilities. Transactions between reportable segments are carried out on agreed terms and such inter-segment transactions are eliminated on consolidation.
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