content_image/145923.jpg content_image/145929.jpg content_image/145928.jpg
## (b) Segment net operating profit/(loss) after tax reconciliation to the statement of comprehensive income 

<img src='content_image/145923.jpg'>

## (c) Segment assets reconciliation to the statement of financial position 

In assessing the segment performance on a regular basis, executive management analyses the segment result as described above in relation to segment assets. Segment assets are those operating assets of the entity that management views as directly attributing to the performance of the segment. These assets include plant, equipment, receivables, inventory and intangibles and exclude available- for-sale assets, derivative assets and deferred tax assets. 

Reconciliation of operating assets to total assets: 

<img src='content_image/145929.jpg'>

## (d) Segment liabilities reconciliation to the statement of financial position 

Segment liabilities includes trade and other payables and debt. The Consolidated Entity has a centralised finance function that is responsible for raising debt and capital for the entire operations. Each entity or business uses this central function to invest excess cash or obtain funding for its operations. Executive management reviews the level of debt for each segment on a regular basis. 

Reconciliation of operating liabilities to total liabilities: 

<img src='content_image/145928.jpg'>

