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NOTES TO THE FINANCIAL STATEMENTS
34 Operating segments
For the purpose of making resource allocation decisions and the assessment of segment performance, the Group’s CODM reviews
internal/management reports of its investment properties. This forms the basis of identifying the operating segments of the Group
under FRS 108 Operating Segments.
Segment revenue comprises mainly income generated from its tenants. Segment net property income represents the income
earned by each segment after allocating property operating expenses. This is the measure reported to the CODM for the purpose of
assessment of segment performance. In addition, the CODM monitors the non-fnancial assets as well as fnancial assets attributable
to each segment when assessing segment performance.
Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a
reasonable basis. Unallocated items comprise mainly management fees, performance fee, trust expenses, fnance income, fnance
costs and related assets and liabilities.
ASCENDAS REAL ESTATE INVESTMENT TRUST
ANNUAL REPORT FY11/12
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