CODM definition
Examples of CODM in a sentence
This is the measure reported to the CODM for the purposes of resource allocation and performance assessment.
No operating segments identified by the CODM have been aggregated in arriving at the reportable segments of the Group.
The CODM is responsible for the allocation of resources to operating segments and assessing their performance.
The CODM has determined the operating segments based on these reports.
The CODM reviews the Group’s internal reporting in order to assess performance and allocate resources.
Operating segments are presented using the 'management approach', where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers ('CODM').
Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker (CODM).
Management has determined the operating segments based on the information reviewed by the CODM for the purposes of allocating resources and assessing performance.
This is the measure reported to the CODM for the purposes of resource allocation and assessment of segment performance.
The CODM, who is responsible for allocating resources and assessing performance of the operating segment, has been identified as the executive directors of the Company.