Page 67 - Bauxite Resources Annual Report 2013

Notes to the Financial Statements cont.
18. OPERATING SEGMENTS cont.
d. Segment liabilities
Liabilities are allocated to segments where there is a direct nexus between the incurrence of the liability and the operations
of the segment. Borrowings and tax liabilities are generally considered to relate to the Group as a whole and are not
allocated. Segment liabilities include trade and other payables and certain direct borrowings.
e. Unallocated items
The following items of revenue, expenses, assets and liabilities are not allocated to operating segments as they are not
considered part of the core operations of any segment:
— Derivatives
— Net gains on disposal of available-for-sale investments
— Impairment of assets and other non-recurring items of revenue or expense
— Income tax expense
— Deferred tax assets and liabilities
— Current tax liabilities
— Other financial liabilities
— Intangible assets
— Discontinuing operations
— Retirement benefit obligations
i. Segment performance
Exploration Operations BFS & other
studies
Administration
& other
Total
$ $ $ $ $
30 June 2013
REVENUE
External sales 413,243 - - - 413,243
Inter-segment sales - - - - -
Interest revenue - - - 2,137,740 2,137,740
Other revenue - - - 1,089,615 1,089,615
Total segment revenue 413,243 - - 3,227,355 3,640,598
Segment net loss before tax (3,141,023) - - (1,437,427) (4,578,450)
Reconciliation of segment result to
group net profit/loss before tax
i. Amounts not included in segment
result but reviewed by Board
— Depreciation and amortisation (717,482)
— Income tax expense -
Net loss before tax from continuing
operations (5,295,932)
Annual Report 2013 Bauxite Resources 65