NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2023 22. Financial risk management objectives and policies (Cont’d) (d) Foreign currency risk (Cont’d) Sensitivity analysis for foreign currency risk The following table demonstrates the sensitivity of the Group’s and the Fund’s profit net of tax to a reasonably possible change in the AUD exchange rates against the functional currency of the Group and the Fund, with all other variables held constant. Other comprehensive income Group Fund 2023 2022 2023 2022 RM RM RM RM AUD Strengthened 5% 2,524,960 2,227,457 59,414 56,629 Weakened 5% (2,524,960) (2,227,457) (59,414) (56,629) 23. 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. AL-`AQAR HEALTHCARE REIT ANNUAL REPORT 2023 222 FINANCIAL STATEMENTS 1 2 3 4 5
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