Operating segment and Order book for Retail Bonds: Difference between pages

Revision as of 02:29, 14 July 2021

(ORB).

London Stock Exchange.

An electronic order-driven trading service for selected UK government, corporate and supranational bonds.

The ORB aims to offer issuers an alternative source of funding through issuing tradeable retail bonds dedicated to private investors.

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-''Financial reporting - international financial reporting standards - IFRS 8.''
+(ORB).
-Under IFRS 8 (Operating segments) an operating segment is a component of a reporting entity:
+''London Stock Exchange''.
-*That engages in business activities from which it may earn revenues and incur expenses;
+An electronic order-driven trading service for selected UK government, corporate and supranational bonds.
-*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.
+The ORB aims to offer issuers an alternative source of funding through issuing tradeable retail bonds dedicated to private investors.
 == See also ==
-* [[Entity]]
+* [[AIM]]
-* [[Financial reporting]]
+* [[London Stock Exchange]]
-* [[IFRS 8]]
+* [[Order book]]
-* [[Reportable segment]]
+* [[Retail bond]]
-* [[Segment]]
 [[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]
+[[Category:Corporate_finance]]
+[[Category:Investment]]
+[[Category:Long_term_funding]]
+[[Category:Financial_products_and_markets]]