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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

  • 3.2SIGNIFICANT JUDGEMENTS AND ASSUMPTIONS MADE BY MANAGEMENT IN APPLYING THE RELATED ACCOUNTING POLICY

In applying IFRS 8 Operating Segments, judgements have been made by management with regards to the identification of reportable segments of the group. The basis on which management identify the reportable segments is described further in note 3.3 and represents management's view of the operations.