TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

OPERATING DIVISION [2 records]

Record 1 2006-10-05

English

Subject field(s)
  • Corporate Structure
  • Finance
DEF

A component of an entity whose activities represent a separate major line of business or class of customer. Such a component may be represented by a plant, a division, or a subsidiary. Its assets, results of operations, and activities should be clearly distinguishable, physically and operationally, from the other assets, results of operations, and activities of the entity for financial reporting purposes.

OBS

"Segment of a business" is not to be confused with "industry segment" as that term is used in financial reporting for segments of a business enterprise.

French

Domaine(s)
  • Structures de l'entreprise
  • Finances
DEF

Dans le contexte des abandons d'activités, composante d'une entité dans laquelle s'exerce un ensemble d'activités distinct et relativement important, ou visant une clientèle particulière importante pour l'entité dans son ensemble.

OBS

Il peut s'agir d'une usine, d'une division, d'une section ou encore d'une filiale de l'entité.

Spanish

Save record 1

Record 2 1976-06-19

English

Subject field(s)
  • Corporate Structure

French

Domaine(s)
  • Structures de l'entreprise

Spanish

Save record 2

Copyright notice for the TERMIUM Plus® data bank

© Public Works and Government Services Canada, 2019
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

A collection of writing tools that cover the many facets of English and French grammar, style and usage.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: