Financials pillar · v0.16.0
operating-segment OperatingSegment
IFRS 8 / ASC 280 Operating Segment record. One record per segment per reporting period. Membership is by PathRef into BDR 0065 plural Product / Brand records, BDR 0064 Entity records, and (for geographic segments) ISO 3166-1 country codes. The CODM is the role that reviews segment performance and allocates resources — IFRS 8 §7 mandates explicit CODM identification.
$id · https://corpospec.com/schemas/v0.16.0/operating-segment.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| aggregation_basis | string | yes | Aggregation basis: free-form rationale for why these members form one segment (e.g. "Personal-finance B2C consumer apps, DACH retail"). IFRS 8 §12 management-approach disclosure. |
| codm_ref | PathRef | yes | Chief Operating Decision-Maker PathRef into `people/**`. IFRS 8 §7 "the function that allocates resources and assesses performance." Typically the CEO or a Strategy Committee (for committees, the PathRef points at the chair). |
| effective_from | IsoDate | yes | When this segment became reportable. |
| id | PathRef | yes | PathRef identifier, conventionally `financials/segments/<segment-slug>`. |
| kind | SegmentKind | yes | Segment classification. |
| materiality_threshold_pct | number | yes | IFRS 8 §13 + ASC 280-10-50-12 10% materiality threshold. Default 10.0; override only with rationale documented in `aggregation_basis`. |
| parent | PathRef | yes | PathRef into `entity/<slug>` — the consolidation parent that reports this segment. |
| status | SegmentStatus | yes | Status. |
| effective_to | IsoDate? | — | When this segment was retired or restructured (segments restructure; the historical record stays). |
| member_brands | PathRef[] | — | Brands in this segment. |
| member_entities | PathRef[] | — | Entities in this segment (relevant for multi-entity groups). |
| member_jurisdictions | IsoCountry[] | — | Geographic membership for `kind: geographic` segments. |
| member_products | PathRef[] | — | Products in this segment. |
| note | string? | — | Free-form note. |
| parent_segment | PathRef? | — | Parent segment PathRef when segments are nested. |
Definitions
Shared types referenced within this schema.
IsoCountry
ISO 3166-1 alpha-2 country code.
pattern: ^[A-Z]{2}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
SegmentKind
What kind of segment this is, per IFRS 8 §11 + ASC 280-10-50-1.
SegmentStatus
Operational status of an OperatingSegment record.
enum: "active", "restructured", "discontinued"
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/operating-segment.schema.json