企业分部报告的确定与披露
企业应当以内部组织结构、管理要求、内部报告制度为依据确定经营分部，以经营分部为基础确定报告分部，并按下列规定披露分部信息。
（一）经营分部的认定
经营分部，是指企业内同时满足下列条件的组成部分：
1.该组成部分能够在日常活动中产生收入、发生费用；
2.企业管理层能够定期评价该组成部分的经营成果，以决定向其配置资源、评价其业绩；
3.企业能够取得该组成部分的财务状况、经营成果和现金流量等有关会计信息。
企业存在相似经济特征的两个或多个经营分部，同时满足《企业会计准则第35号——分部报告》第五条相关规定的，可以合并为一个经营分部。
（二）报告分部的确定
1.重要性标准的判断
当经营分部的大部分收入是对外交易收入，且满足下列条件之一的，企业应当将其确定为报告分部：
（1）该分部的分部收入占所有分部收入合计的10%或者以上。
分部收入是指可归属于分部的对外交易收入和对其他分部交易收入。从上述定义可以看出，分部收入包括两部分:一是对外交易收入，二是对其他分部交易收入。
当某分部的分部收入大部分是对外交易收入，并且满足上述条件时，则可以将其确定为报告分部。
（2）该分部的分部利润（亏损）的绝对额，占所有盈利分部利润合计额或者所有亏损分部亏损合计额的绝对额两者中较大者的10%或者以上。
（3）该分部的分部资产占所有分部资产合计额的l0%或者以上。
分部资产，是指分部经营活动使用的可以归属于该分部的资产。具体来说，分部资产符合下列两个条件:一是在分部的经营中使用、可直接归属于该分部;二是能够以合理的基础分配给该分部。根据上述定义，分部资产应当包括但不限于以下项目:分部在经营活动中所使用的流动资产、固定资产、融资租入的资产、可直接归属于或者以合理的基础分配于某分部的商誉、无形资产等。而递延所得税资产，以及服务于整个企业或者管理总部的资产，则不属于分部资产。
企业在计量分部资产时，应当按照分部资产的账面价值进行计量，即按扣除相关累计折旧或摊销额以及累计减值准备后的金额计量。
当某一分部的大部分收入是对外交易收入，并且分部资产占所有分部资产合计额的10%或者以上，可以将其确定为报告分部。
2.未满足规定条件，但企业认为披露该经营分部信息对财务报告使用者有用的，也可将其确定为报告分部。
3.报告分部75%的标准
企业的经营分部达到规定的10%重要性标准确认为报告分部后，确定为报告分部的经营分部的对外交易收入合计额占合并总收入或企业总收入的比重应当达到75%的比例。如果未达到75%的标准，企业必须增加报告分部的数量，将其他未作为报告分部的经营分部纳入报告分部的范围，直到该比重达到75%。此时，其他未作为报告分部的经营分部很可能未满足前述规定的三个10%的重要性标准，但为了使报告分部的对外交易收入合计额占合并总收入或企业总收入的总体比重能够达到75%的比例要求，也应当将其确定为报告分部。
4.报告分部的数量通常不应超过10个。
报告分部的数量超过10个需要合并的，应当以经营分部的合并条件为基础，对相关的报告分部予以合并。
（三）企业报告分部确定后，应当披露下列信息：
1.确定报告分部考虑的因素、报告分部的产品和劳务的类型；
2.每一报告分部的利润（亏损）总额相关信息，包括利润（亏损）总额组成项目及计量的相关会计政策信息；
3.每一报告分部的资产总额、负债总额相关信息，包括资产总额组成项目的信息，以及有关资产、负债计量的相关会计政策。
（四）除上述已经作为报告分部信息组成部分披露的外，企业还应当披露下列信息：
1.每一产品和劳务或每一类似产品和劳务组合的对外交易收入；
2.企业取得的来自于本国的对外交易收入总额以及位于本国的非流动资产（不包括金融资产、独立账户资产、递延所得税资产，下同）总额，企业从其他国家取得的对外交易收入总额以及位于其他国家的非流动资产总额；
3.企业对主要客户的依赖程度。
Business segment report identified and disclosure
The enterprise should be the internal organizational structure, management, internal reporting system as a basis for determining operating division, with operating division based identification of segment reporting, and disclose segment information according to the following provisions.
( a ) business division identification
Business division, is refers to the enterprise in the meanwhile meet the following conditions part:
The 1 part in the daily activities to generate income, expenses incurred;
2 business management layer can periodically evaluate the components of the operating results, to decide to its allocation of resources, evaluation of its performance;
3 the enterprise to obtain the components of financial status, operating results and cash flow and other relevant accounting information.
Enterprises are economic characteristics of two or more operating division, at the same time to meet the" Enterprise Accounting Standards No. thirty-fifth -- segment report" fifth regulations, can be combined into a single operating segment.
(two ) to determine the segment report
1 important criteria of judgment
When most of the income is operating division of foreign trade income, and meet one of the following conditions, enterprises should be identified as the segment report:
( 1) the division of division of division of total revenue income accounted for all 10% or above.
Segment revenue means may be attributable to the division of foreign trade income and on other divisions trading income. From the above definitions can be seen, division of income includes two parts: one is the foreign trade income, two other division trading income.
When a branch of the division of income mostly foreign trade income, and to meet the above conditions, they can be identified as the segment report.
( 2) the division of segment profit (loss ) of the absolute amount, accounting for all the profit division profit total amount or all losses segment loss total amount of the absolute amount of the two big 10% or above.
( 3) the division of segment assets accounted for all of the division of assets total amount of l0% or above.
Segment assets, refers to operating activities using can be attributed to the segment assets. Specifically, the division of assets in accordance with the following two conditions : one is the division operation in use, can be directly attributable to the division; two is to a reasonable basis for assigned to the division. According to the above definition, segment assets shall include but not limited to the following items: Division in operating activities by use of current assets, fixed assets, financing lease, the asset is directly attributable to, or to a reasonable allocation based on a division of goodwill, intangible assets and other. The deferred income tax assets, and serves the entire enterprise or the management headquarters assets, do not belong to the division of assets.
Enterprises in the measurement of segment assets, should be in accordance with the division of the asset value measurement, namely by deducting related accumulated depreciation and accumulated depreciation or amortization amount after the measurement.
When a division for most of its income is foreign trade income, and the division of assets accounted for all of the division of assets total amount of 10% or above, can be identified as the segment report.
2 does not meet the prescribed conditions, but the enterprise that disclosure of the segment information on business financial report users useful, can be identified as the segment report.
3 segment reporting standard 75%
The business division to reach the required standard for reporting segment 10% importance of confirmation, identified as report segment operating division of foreign trade total revenue accounted for a combined total income or total income of enterprises shall be the proportion reached the proportion of 75%. If you do not reach 75% of the standards, the enterprise must increase the number of segment reporting, as will other unclassified report segment operating division into reportable range, until the proportion reached 75%. At this time, other unclassified report as Division operating division may not meet the provisions of the three 10% of the standard of importance, but in order to make the report of foreign trade total revenue accounted for a combined total income or total revenue of enterprises overall proportion can reach 75% ratio requirement, also should be identified as the segment report.
4 segment reporting quantity should not normally exceed 10.
Segment reporting more than 10 need to merge, should be operating division based on combined conditions, related reporting segment to be merged.
( three) the enterprise reporting segment is determined, the following information shall be disclosed:
1 determine the segment report factors considered, segment report products and service type;
2 each reporting segment profit (loss ) amount of relevant information, including profit (loss ) the composition of total project and measurement related accounting information;
3 each reporting segment of the total assets, total liabilities related information, including total assets composition project information, as well as the relevant assets, liabilities measurement related accounting policy.
( four ) in addition to the already reported segment information disclosure as part of, enterprises should also disclose the following information:
1 for every product and service or a similar product and service portfolio foreign trading income;
2/ enterprise obtained from foreign exchange income and in its non-current assets ( does not include financial assets, separate account assets, deferred tax assets, similarly hereinafter ) total, enterprises from other countries to obtain foreign exchange income and in other countries and the total non-current assets;
3 companies to the main customer dependence degree.