Segmentberichten

Segmentbericht is a German term that translates to "segment report" in English. It is a financial document that presents information about a company's business activities, divided into various segments. These segments are typically based on geographical regions, product categories, or other similar criteria. Segment reports provide detailed information about each segment's revenue, expenses, and profitability, allowing analysts and investors to evaluate the performance of a company's different business areas.

Segment reports are often included in a company's annual or quarterly financial statements. They are designed to provide a comprehensive view of a company's business operations, enabling stakeholders to assess the financial performance of different segments and make informed decisions. Segment reports may also include additional information, such as segment-level expenses, depreciation, and amortization.

In Germany, segment reports are a common feature of annual reports (Jahresabschluss) and quarterly reports (Vierteljahresabschluss) submitted to the German Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht, BaFin). The EU's Directive 2013/34/EU, also known as the Fourth EU Accounting Directive, requires listed companies in the EU to prepare segment reports as part of their consolidated financial statements.

Segment reports are useful for a range of stakeholders, including investors, analysts, auditors, and company management. They provide valuable insights into a company's business operations, enabling analysts to understand the drivers of a company's financial performance and make informed recommendations to investors. Segment reports are also an important tool for company management, as they facilitate the evaluation of business performance and the identification of areas for improvement.