Business Segment Reporting

AAA

DEFINITION of '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.

INVESTOPEDIA EXPLAINS 'Business Segment Reporting'

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.

RELATED TERMS
  1. Shareholder

    Any person, company or other institution that owns at least one ...
  2. Business Process Outsourcing - ...

    A method of subcontracting various business-related operations ...
  3. Wholly Owned Subsidiary

    A company whose common stock is 100% owned by another company, ...
  4. Annual Report

    1. An annual publication that public corporations must provide ...
  5. Subsidiary

    A company whose voting stock is more than 50% controlled by another ...
  6. Business Risk

    The possibility that a company will have lower than anticipated ...
Related Articles
  1. how to read a company's footnotes.
    Fundamental Analysis

    Financial Footnotes: Start Reading The ...

  2. Mutual Funds & ETFs

    January: Time To Read Your Mutual Fund's ...

  3. Mutual Funds & ETFs

    Digging Deeper: The Mutual Fund Prospectus

  4. Markets

    Your Dividend Payout: Can You Count ...

Hot Definitions
  1. Capitulation

    When investors give up any previous gains in stock price by selling equities in an effort to get out of the market and into ...
  2. Turkey

    Slang for an investment that yields disappointing results or turns out worse than expected. Failed business deals, securities ...
  3. Conduit Issuer

    An organization, usually a government agency, that issues municipal securities to raise capital for revenue-generating projects ...
  4. Financing Entity

    The party in a financing arrangement that provides money, property, or another asset to an intermediate entity or financed ...
  5. Hyperinflation

    Extremely rapid or out of control inflation. There is no precise numerical definition to hyperinflation. Hyperinflation is ...
  6. Gross Rate Of Return

    The total rate of return on an investment before the deduction of any fees or expenses. The gross rate of return is quoted ...
Trading Center