Serba Dinamik Annual Report 2019

293 27. DIVIDENDS (CONTINUED) On 26 February 2020, the Board of Directors declared a fourth interim dividend of 1.40 sen per ordinary share totalling RM43,047,646 in respect of the financial year ended 31 December 2019. The dividend will be recognised in subsequent financial year. The Directors do not recommend any final dividend to be paid for the year under review. 28. 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 and maintenance which includes maintenance, 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, information, communication, and technology (“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 tomeasure performance as management believes that such information is themost relevant in evaluating the results of the segments relative to other entities that operate within these industries. 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 S