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1.  ''Markets - organisations - activities - noun.''

Any part into which a whole market, organisation or activity is divided, or can be divided.


2.  ''Financial reporting - reporting entities - operations - IFRS 8.''

A part of a reporting entity's operations that is separately identifiable and is reviewed by senior management as a separate part.


3.  ''Verb.''

To divide something into parts.

Usually for the purposes of better understanding, or better management.


== See also ==
* [[Branch]]
* [[Financial reporting]]
* [[IFRS 8]]
* [[Not-for-profit]]
* [[Operating segment]]
* [[Operations]]
* [[Reportable segment]]
* [[Reporting entity]]
* [[Sector]]
* [[Segmentation]]
* [[Unit]]

[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Cash_management]]
[[Category:Liquidity_management]]
[[Category:Treasury_operations_infrastructure]]