- 87 - 28. FINANCIAL INFORMATION BY SEGMENT The Group has significant business segments which offer different products and services, and are managed separately. For each of the business segments, the chief operating decision maker (CODM) reviews internal management reports on at least a quarterly basis. The operations in each of the Group’s reportable segments have 7 reportable segments as follows; Segment 1 Refinery Segment 2 Aromatics Segment 3 Olefins and Derivatives Segment 4 Green Chemicals Segment 5 Performance Materials and Chemicals Segment 6 Service and Others Segment 7 Investments in Other Joint Ventures and Associates Performance information of each reportable segment is measured based on segment profit before finance cost, income tax, depreciation and amortisation which as included in the internal management reports that are reviewed by the Group’s CODM. Management believes that using profit before finance cost, income tax, depreciation and amortisation to measure performance is the most relevant in evaluating the results of certain segments relative to other entities that operate within these industries. 319 BUSINESS OPERATION AND PERFORMANCE CORPORATE GOVERNANCE FINANCIAL REPORTS AND FINANCIAL STATEMENTS APPENDIX
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