Atento S.A. | CIK:0001606457 | 3

  • Filed: 4/27/2018
  • Entity registrant name: Atento S.A. (CIK: 0001606457)
  • Generator: IBM Cognos
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1606457/000129281418001398/0001292814-18-001398-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1606457/000129281418001398/atto-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001606457
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  • ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory

    e) Segment information

    Segment information is presented in accordance with management information reviewed by the Chief Operating Decision Maker (“CODM”). The CODM, responsible for allocating resources and assessing performance of operational segments, has been identified as the Chief Executive Officer (“CEO”) responsible for strategic decisions.

    The CODM considers the business from a geographical perspective and analyzes it across three operational segments—EMEA, Americas and Brazil.