TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OPERATING DIVISION [2 records]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Corporate Structure
- Finance
Record 1, Main entry term, English
- business segment
1, record 1, English, business%20segment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- operating division 1, record 1, English, operating%20division
correct
- segment 1, record 1, English, segment
correct
- segment of a business 2, record 1, English, segment%20of%20a%20business
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - business%20segment
Record number: 1, Textual support number: 1 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. 3, record 1, English, - business%20segment
Record 1, French
Record 1, Domaine(s)
- Structures de l'entreprise
- Finances
Record 1, Main entry term, French
- unité d'exploitation
1, record 1, French, unit%C3%A9%20d%27exploitation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - unit%C3%A9%20d%27exploitation
Record number: 1, Textual support number: 1 OBS
Il peut s'agir d'une usine, d'une division, d'une section ou encore d'une filiale de l'entité. 1, record 1, French, - unit%C3%A9%20d%27exploitation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1976-06-19
Record 2, English
Record 2, Subject field(s)
- Corporate Structure
Record 2, Main entry term, English
- operating division 1, record 2, English, operating%20division
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Structures de l'entreprise
Record 2, Main entry term, French
- division opérationnelle
1, record 2, French, division%20op%C3%A9rationnelle
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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