NOTES TO THE CONSOLIDATED FINANCIAL  STATEMENTS  (RMB AND US$ AMOUNTS EXPRESSED IN THOUSANDS, EXCEPT PER SHARE DATA)  Management monitors the operating results of its business units separately for the purpose of making decisions about  resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss  which in certain respects, as explained in the table below, is measured differently from operating profit or loss in the  consolidated financial statements. Group financing (including finance costs) and income taxes are managed on a group  basis and are not allocated to operating segments. Transfer prices between operating segments are on an arm’s length basis in a manner similar to transactions with third  parties. Inter-segment revenues are eliminated upon consolidation and reflected in the “Adjustments and eliminations” column.  All other adjustments and eliminations are part of detailed reconciliations presented further below. 30.  Segment information (cont’d) Year ended December 31, 2011 Yuchai HLGE Adjustments and eliminations Consolidated financial statements Rmb’000 Rmb’000 Rmb’000 Rmb’000 Revenue External customers 15,413,243 31,185 —  15,444,428 Inter-segment —  —  —  —  Total revenue 15,413,243 31,185 —  15,444,428 Results Interest income 51,941 732 486 (1) 53,159 Interest expense (147,813) (12,860) 11,368 (1) (149,305) Impairment of property, plant and equipment (252) —  —  (252) Depreciation and amortization (322,923) (4,795) (1,125) (2) (328,843) Share of (loss)/profit of associates (310) 1,829 —  1,519 Share of results of joint ventures (3,846) (17,392) (59,913) (9) (81,151) Income tax expense (200,001) (3,047) (23,732) (3) (226,780) Segment profit 1,424,499 (22,953) (102,264) (4) 1,299,282 Total assets 18,245,679 428,954 476,386 (5) 19,151,019 Total liabilities (11,619,447) (494,449) 313,038 (6) (11,800,858) Other disclosures Investment in associates 1,351 36,650 —  38,001 Investment in joint ventures 272,972 102,122 81,651 (8) 456,745 Capital expenditure 931,603 123 38 (7) 931,764 China Yuchai International Limited | Annual Report 2013 112