CHAPTER 3:
Segmental reporting

• 3.1 Accounting policy relating to segmental reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker, who is responsible for allocating resources and assessing performance of the reportable operating segments. The chief operating decision maker has been defined as any and all executive committees of the group. In 2021, an additional executive committee was established to oversee the energy operations. Segments reported are based on the group's different commodities and operations.