BUSINESS SEGMENT REPORTING

Giving separate accounts of a company's individual divisions, subsidiaries or other segments. In an annual report, the purpose of business segment reporting is to provide an accurate picture of a public company's performance to its shareholders. For upper management, business segment reporting is used to evaluate each segment's income, expenses, assets, liabilities and so on in order to assess profitability and riskiness.

A bank, for example, might use business segment reporting to separately account for its banking, credit card and financial services segments. If the bank had operations in both North America and Latin America, it might report on those separately as well.

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business segment (line of business) reportingучет по сегментам бизнеса: раздельный учет результатов деятельности отдельных (самостоятельных) частей компании или ее дочерних предприятий с целью сравнения.