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NOTES TO THE
FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2015

2.25 Segment reporting

With the adoption of FRS 108, segment information is presented based on the information reviewed by chief operating decision
maker (“CODM”) for performance assessment and resource allocation.

The Group operates primarily in Singapore and delivers its Mobile, Pay TV, Broadband, Fixed network services and equipment
sales on an operationally integrated network, customer service, sales, marketing and administration support. Based on the
financial information regularly reviewed by the CODM, the Group has one operating and reporting segment.

2.26 Significant accounting estimates and judgements

The preparation of financial statements requires management to make judgements in the application of accounting policies.
It also requires the use of accounting estimates and assumptions that affect the reported amounts of assets, liabilities and the
disclosure of contingent assets and liabilities at the date of the financial statements; and the reported income and expenses
during the financial year. These estimates are based on management’s best knowledge and judgement of current events and
environment. Actual results may ultimately differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in
the period in which the estimates are revised and in any future periods affected.

In the application of the Group’s accounting policies, which are described in Note 2, management is of the opinion that there
is no instance of application of judgement which is expected to have a significant effect on the amounts recognised in the
financial statements, apart from those involving estimations described below.

The key assumptions concerning the future, and other key sources at reporting date, that have a significant risk of causing
a material adjustment to the carrying amounts of assets and liabilities in the next financial year are described in the
following notes:

• Note 4 – measurement of recoverable amounts relating to goodwill impairment
• Note 9 – measurement of recoverable amounts of trade receivables