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Exxaro Resources Limited
Group and company annual financial
statements for the year ended
31 December 2023
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CHAPTER 3:Segmental reporting

  • 3.1ACCOUNTING 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 the executive committees of the group. Segments reported are based on the group's different commodities and operations.