In this paper we present SPot, an automated tool for detecting operating segments and their related performance indicators from earnings reports. Due to their company-specific nature, operating segments cannot be detected using taxonomy-based approaches. Instead, we train a Bidirectional RNN classifier that can distinguish between common metrics such as "revenue" and company-specific metrics that are likely to be operating segments, such as "iPhone" or "cloud services". SPot surfaces the results in an interactive web interface that allows users to trace and adjust performance metrics for each operating segment. This facilitates credit monitoring, enables them to perform competitive benchmarking more effectively, and can be used for trend analysis at company and sector levels.

本文介绍了SPot，一种自动化工具，可以从收益报告中检测运营部门及其相关的绩效指标。通过训练双向RNN分类器，SPot可以区分常见指标（如“收入”）和公司特定指标（如“iPhone”或“云服务”），从而发现公司特定的运营部门。该工具提供了交互式网络界面，让用户跟踪和调整每个运营部门的绩效指标，可用于信用监控、竞争基准设定和公司和行业的趋势分析。

SPot：一种用于识别财务表格中营运部门的工具