6. Segment information

6. Segment information

The Group has adopted IFRS 8 Operating Segments with effect from 1 January 2009. IFRS 8 requires operating segments to be identified based on internal reporting that is regularly reviewed by the chief operating decision maker.

Group operating segments represent strategic business units that offer different products and services for which internal reporting is provided to the chief operating decision maker. The chief operating decision maker reviews internal reports in order to allocate resources to the segment and to assess its performance.

The Group is organized operationally on a worldwide basis in 3 operating segments:

These operating segments, which are reflected in internal management reporting, can be described as follows:

The Digital TV division provides open conditional access solutions allowing digital TV operators and content providers to operate a wide range of high value-added pay TV services on a secure platform.

The Public Access division provides access control systems and ticketing services for ski lifts, car parks, stadiums, concert halls and important events as well as multifunctional cards for universities and corporations.

The Middleware & Advertising division provides middleware software, applications, including advanced advertising and interactive services as well as professional services for digital and interactive television.

Income and expenses relating to Corporate include the costs of Group Headquarters and the items of income and expense which are not directly attributable to specific divisions. These elements are reported under the "Corporate common functions"

The measure of income statement presented to manage Segment performance is the segment operating income/(loss). Segment operating income/(loss) is based on the same accounting policies as consolidated operating income/loss except that inter-segment sales are eliminated only at the consolidation level.

Inter-segment transactions are contracted on arm's length basis.

Reportable segment assets include total assets allocated by segment with the exclusion of Intersegment balances which are eliminated. Investments in associates, and non-current assets are not provided to the chief operating decision maker and are therefore not disclosed by segment. Unallocated assets include assets that are managed on a central basis. These are part of the reconciliation to balance sheet assets.

Amounts reported for the prior period have been restated to conform to the requirements of IFRS 8.

Interests expenses, other finance income/(expense), net and share of result of associates are not allocated to to the reportable segments as they are centrally managed. See note number 15 and 16 for details of the impairment of kCHF 8 200 in Digital Television Solutions.

Total Segment assets are reconciled to total Balance Sheet assets as follows:

geographical information

The company's country of domicile is Switzerland. The Group's revenue from external customers and information about its non-current assets by countries are presented below:

Non-current assets excludes financial instruments, deferred tax assets and employment benefit assets.

Revenues are allocated to countries on the basis of the client's location.

Information about major customers

No revenues from transactions with a single external customer reach 10 per cent of the Group's revenue.

Revenue categories