REPORTABLE SEGMENT Definition

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REPORTABLE SEGMENT is a business segment or geographical segment for which IAS 14 requires segment information to be reported.

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LEVERAGE is property rising or falling at a proportionally greater amount than comparable investments. For example, an option is said to have high leverage relative to the underlying stock because a price change in the stock may result in a relatively large increase or decrease in the value of the option. In general, in finance, leverage is the use of debt financing. Leverage, within a corporation, is the use of borrowed money to increase the return on investment. For leverage to be positive, the rate of return on the investment must be higher than the cost of the money borrowed.

MORATORIUM a legally authorized postponement before some obligation must be discharged.

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