Translation of "operating segments" into Serbian

IFRS 8 defines an operating segment as a component of an entity: -that engages in revenue earning business activities; -whose operating results are regularly reviewed by the chief operating decision maker. The term 'chief operating decision maker' is not as such defined in IFRS8 as it refers to a function rather than a title. In some entities the function could be fulfilled by a group of directors rather than an individual; and -for which discrete financial information is available.