TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... a component of an entity that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity), whose operating results are reviewed regularly by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and for which discrete financial information is available.  2, record 1, English, - operating%20segment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Dans le contexte des informations sectorielles, composante de l'entité dont les activités économiques se distinguent de celles du reste de l'entité et dont les résultats d'exploitation sont examinés périodiquement par le principal responsable de l'exploitation aux fins de l'évaluation de la performance du secteur et de la prise de décisions en matière de répartition interne des ressources.  1, record 1, French, - secteur%20d%27exploitation

Record 1,  Textual support,  Spanish