Al-`Aqar Healthcare REIT Annual Report 2019

06 FINANCIAL STATEMENT 160 Sensitivity analysis for foreign currency risk The following table demonstrates the sensitivity of the Group’s profit/(loss) net of tax to a reasonably possible change in the AUD exchange rates against the functional currency of the Group, with all other variables held constant. Other comprehensive income The Group The Fund 2019 2018 2019 2018 RM RM RM RM AUD Strengthened 5% 1,097,180 753,485 481,657 - Weakened 5% (1,097,180) (753,485) (481,657) - 24. SEGMENT REPORTING The Group has a single operating segment. For management purposes, the Group is organised into business units based on the geographical location of customers and assets, and has two reportable segments as follows: (i) Malaysia (ii) Australia Management monitors the operating results of its business units separately for the purpose of making decisions on resource allocation and performance assessment. Segment performance is evaluated based on operating profit. The Group’s segmental information is as follows: 31 December 2019 Malaysia Australia Total RM RM RM Rental 94,587,596 11,522,691 106,110,287 Property expenses (5,645,289) (139,341) (5,784,630) Net property income 88,942,307 11,383,350 100,325,657 Investment income 1,655,201 - 1,655,201 Other income 717,196 - 717,196 Gain/(loss) on fair value 16,837,514 (3,764,540) 13,072,974 Total income 108,152,218 7,618,810 115,771,028 Expenditure (7,053,425) (240,196) (7,293,621) Operating profit 101,098,793 7,378,614 108,477,407 Financing costs (32,329,394) - (32,329,394) Notes To The Financial Statements For The Financial Year Ended 31 December 2019 (Continued) 23. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIESS (CONTINUED) (d) Foreign Currency Risk (Continued)