segment assets
[ˈsɛɡ.mənt ˈæs.ɛts]
nounpl: segment assets
ativos do segmento
1. Assets that are attributable to a specific operating segment of a company, used in financial reporting to show the resources employed by each business division or geographic region
The company's segment assets for the North American division increased by 15% this quarter.
Os ativos do segmento da divisão da América do Norte aumentaram 15% neste trimestre.
2. In financial accounting and IFRS/GAAP reporting, the total assets allocated to or identifiable with a particular reportable segment
Management must disclose segment assets for each reportable operating segment in the notes to the financial statements.
A administração deve divulgar os ativos do segmento para cada segmento operacional divulgável nas notas das demonstrações financeiras.
This is a technical accounting term widely used in multinational corporations operating in Brazil and Portugal. It is essential for corporate financial disclosure, especially for companies listed on stock exchanges like B3 (Brazil Bolsa Balcão) or Euronext Lisbon. The term reflects standardized IFRS reporting requirements that have been adopted across both Brazilian and Portuguese financial markets.
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