ARAUCO & CONSTITUTION PULP INC | CIK:0001004156 | 3

  • Filed: 5/9/2018
  • Entity registrant name: ARAUCO & CONSTITUTION PULP INC (CIK: 0001004156)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1004156/000119312518157677/0001193125-18-157677-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1004156/000119312518157677/arauco-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001004156
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  • ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory

    d)
    Segments
     
    Arauco has defined its reportable segments according to its business areas, based on the products and services sold to its customers. This definition is consistent with the management, resource allocation and performance assessment made by key personnel responsible for making relevant decisions related to the Company’s operation. The Chief Operating Decision Maker (CODM) is the Chief Executive Officer who is responsible for making these decisions and it is supported by the Corporate Managing Directors of each segment.
     
    Based on the aforementioned process, the Company has established reportable segments according to the following business units:
     
    Pulp
    Wood products
    Forestry
       
    Refer to Note 24 for detailed financial information by reportable segment.