Serba Dinamik Annual Report 2018

254 ANNUAL REPORT 2018 SERBA DINAMIK HOLDINGS BERHAD N O T E S T O T H E F I N A N C I A L S TAT E M E N T 26. Operating segments The Group has three reportable segments, as described below, which are the Group’s strategic business units. For each of the strategic business units, the Group Chief Executive Officer (being the Chief Operating Decision Maker), reviews internal management reports quarterly. The following describes the operations in each of the Group’s reportable segments. O&M - Operations andmaintenance which includesmaintenance, repair and overhaul of rotating equipment, inspection, repair and maintenance of static equipment and structure, maintenance of process control and instrumentation, and other related services. EPCC - Engineering, procurement, construction and commissioning which includes, among others, piping system, process control and instrumentation, equipment installation, power generation plant, gas compression plant, auxiliary power generation and fire-fighting system, and other related services. Others - Technical training, ICT solutions, and supply of products and parts. There are varying levels of integration between the reportable segments. Inter-segment pricing is determined on negotiated terms. Performance is measured based on segment profit before tax as included in the internal management reports. Segment profit is used to measure performance as management believes that such information is the most relevant in evaluating the results of the segments relative to other entities that operate within these industries. Segment assets and liabilities For decision making and resources allocation, the Group Chief Executive Officer reviews the statement of financial position of respective subsidiaries. As such, information on segment assets and segment liabilities is not presented.