Page 103 - China Mobile Limited - Annual Report 2012

China Mobile Limited
Annual Report 2012
97
Notes to the Financial Statements
(Expressed in Renminbi unless otherwise indicated)
1 Significant Accounting Policies (Continued)
(y) Segment reporting
An operating segment is a component of the Group that engages in business activities from which the Group
may earn revenue and incur expenses, and is identified on the basis of the internal financial reports that are
provided to and regularly reviewed by the Group’s chief operating decision maker in order to allocate resource
and assess performance of the segment. For the periods presented, the Group as a whole is an operating
segment since the Group is only engaged in mobile telecommunications and related business. No Group’s
geographical information has been disclosed as the majority of the Group’s operating activities are carried out in
Mainland China (for the purpose of preparing the financial statements, Mainland China refers to the People’s
Republic of China (“PRC”) excluding the Hong Kong, the Macau Special Administrative Region of the PRC and
Taiwan). The Group’s assets located and operating revenue derived from activities outside Mainland China are
less than 5% of the Group’s assets and operating revenue, respectively.
2 Changes in Accounting Policies
The IASB has issued a number of new or revised IFRSs, which term collectively includes IASs and interpretations, that
are first effective or available for early adoption for accounting periods beginning on or after 1 January 2012. The
equivalent new or revised HKFRSs, which term collectively includes HKASs and Interpretations, consequently issued
by HKICPA as a result of these developments have the same effective date as those issued by the IASB and are
consistent with the pronouncements issued by the IASB. These developments have had no material impact on the
Group’s financial statements. The Group has not applied any new standard or interpretation that is not yet effective for
the current accounting period (see note 43).
3 Turnover
The principal activities of the Group are the provision of mobile telecommunications and related services in Mainland
China and in Hong Kong.
Turnover represents voice services revenue, data services revenue and other operating revenue. Voice services
revenue includes revenue derived from voice usage services (including usage fees and monthly fee) and voice value-
added services. Data services revenue is mainly derived from short message services (“SMS”), multi-media message
services (“MMS”), wireless data traffic, and applications and information services. Other operating revenue mainly
represents interconnection revenue.