Ntegrator International Ltd. - Annual Report 2020

96 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2020 26. Segment information (continued) (a) Reconciliation (i) Segment assets The amounts provided to the Board of Directors with respect to total assets are measured in a manner consistent with that of the financial statements. For the purposes of monitoring segment performance and allocating resources between segments, the Board of Directors monitors the property, plant and equipment, inventories, certain trade and other receivables and operating cash attributable to each segment. All assets are allocated to reportable segments other than deferred income tax assets, cash and cash equivalents, certain other receivables, property, plant and equipment and right-of- use assets. Segment assets are reconciled to total assets as follows: Group 2020 2019 S$’000 S$’000 Segment assets for reporting segments 18,689 28,695 Unallocated: - Deferred income tax assets 763 776 - Cash and cash equivalents 8,319 2,436 - Other receivables 1,255 1,491 - Property, plant and equipment 703 640 - Right-of-use assets 986 2,056 30,715 36,094 (ii) Segment liabilities The amounts provided to the Board of Directors with respect to total liabilities are measured in a manner consistent with that of the financial statements. These liabilities are allocated based on the operations of the segment. All liabilities are allocated to the reportable segments other than certain other payables and borrowings. Segment liabilities are reconciled to total liabilities as follows: Group 2020 2019 S$’000 S$’000 Segment liabilities for reporting segments 2,644 5,658 Unallocated: - Other payables 3,636 3,942 - Borrowings 15,434 12,461 21,714 22,061 27. New or revised accounting standards and interpretations Below are the mandatory standards, amendments and interpretations to existing standards that have been published, and are relevant for the Group’s accounting periods beginning on or after 1 January 2021 and which the Group has not early adopted.