operating segments
[/ˈɒp.ər.eɪ.tɪŋ ˈsɛɡ.mənts/]
nounpl: N/A (already plural)
segmentos operacionais
1. Distinct business units or divisions of a company that are separately managed and reported for financial purposes, typically identified by product, service, geography, or customer type
The company's operating segments include retail, e-commerce, and wholesale divisions.
Os segmentos operacionais da empresa incluem as divisões de varejo, comércio eletrônico e atacado.
2. In financial reporting, business components whose operating results are regularly reviewed by management to assess performance and allocate resources
Under IFRS 8, the company must disclose financial information for each of its operating segments.
Conforme IFRS 8, a empresa deve divulgar informações financeiras para cada um de seus segmentos operacionais.
3. Reportable divisions that meet quantitative thresholds for revenue, profit, or assets in financial statements
The bank identified three operating segments: personal banking, corporate banking, and investment services.
O banco identificou três segmentos operacionais: banca pessoal, banca corporativa e serviços de investimento.
Operating segments are fundamental to corporate financial reporting in both Brazil and the United States. In Brazil, publicly traded companies (especially those listed on B3, the Brazilian stock exchange) must disclose segment information according to IFRS standards. This practice is essential for investor transparency and corporate governance, reflecting the globalization of accounting standards.
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