A "matrix presentation" - both business segments and geographical segments as primary segment reporting formats with full segment disclosures on each basis - often will provide useful information if an enterprise's risks and rates of return are strongly affected both by differences in the products and services it produces and by differences in the geographical areas in which it operates.
"Matrična predstavitev" - podlaga za temeljno obliko poročanja po odsekih tako področni kot območni odseki, s popolnimi razkritji po odsekih na obeh podlagah - pogosto daje koristne informacije, če na tveganja in stopnje donosa v podjetju močno vplivajo tako razlike med proizvodi in storitvami, s katerimi se ukvarja, kot tudi razlike med zemljepisnimi območji, na katerih posluje.