. 10 2
NOTESTOTHE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2017
BAKER
TECHNOLOGY
L IMI TED
THE BE ST
I N US
4.
SEGMENT INFORMATION
Formanagement purposes, theGroup isorganised intobusinessunitsbasedon their products and services,
andhas three reportableoperating segments as follows:
(i)
Themarine offshore segment is essentially theGroup’s principal business activity asmanufacturers
andproviders of specialisedmarineoffshoreequipment and services for theoil andgas industry.
(ii)
The investments segment relates to theGroup’s investments in available-for-sale investments.
(iii)
Thecorporate segment is involved inGroup-level corporate services and treasury functions.
Except as indicated above, no operating segments have been aggregated to form the above reportable
operating segments.
Management monitors the operating results of its business units separately for the purpose of making
decisions about resource allocation and performance assessment. Segment performance is evaluated
basedonoperatingprofit or losswhich in certain respects, as explained in the following table, ismeasured
differently fromoperatingprofit or loss in theconsolidated financial statements.
Transfer prices between operating segments, if any, are on arm’s length basis in a manner similar to
transactionswith thirdparties.
