segment liabilities

[/ˈseɡ.mənt laɪ.ə.ˈbɪl.ə.tiz/]
nounpl: segment liabilities
passivos de segmento
1. Liabilities that are directly attributable or reasonably allocable to a specific business segment for accounting and financial reporting purposes
The company disclosed segment liabilities for each of its three operating divisions in the annual report.
A empresa divulgou os passivos de segmento para cada uma de suas três divisões operacionais no relatório anual.
2. Debts and obligations that can be identified with and tracked to particular business segments or geographic regions
Segment liabilities include accounts payable, accrued expenses, and debt specifically incurred by each segment.
Os passivos de segmento incluem contas a pagar, despesas acumuladas e dívidas especificamente incorridas por cada segmento.
This is specialized financial and accounting terminology widely used in both Brazil and the USA for corporate financial reporting. In Brazil, companies follow IFRS 8 standards for segment reporting, similar to US GAAP (ASC 280). The term is essential for transparency in consolidated financial statements and is commonly found in annual reports (relatórios anuais) and financial disclosures required by regulatory bodies such as CVM (Comissão de Valores Mobiliários) in Brazil and the SEC in the USA.
Synonyms / Sinônimos
segment obligationsdivisional liabilitiesreportable segment liabilitiesallocated liabilities
Antonyms / Antônimos
segment assetscorporate assetsunallocated liabilities

Regional Variations

General Brazilian
passivos de segmento
Standard term used in Brazilian accounting and financial reporting
São Paulo
passivos de segmento / obrigações por segmento
Common usage in major financial centers
Portugal
passivos de segmento / responsabilidades de segmento
Portuguese accounting terminology follows similar standards
USA
segment liabilities
Governed by ASC 280 (formerly SFAS 131) for public companies

Related Words

segment assetssegment revenuesegment reportingoperating segmentfinancial statementsIFRS 8ASC 280

Related Idioms & Phrases

allocate liabilities to segments
disclose segment liabilities
track segment liabilities
segment liability analysis
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