{
  "url": "https://openlegislation.uk/eu-regulation-2007-1358/annex/division-INTERNATIONAL/division-3/division-7",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1358/annex/division-INTERNATIONAL/division-3/division-7.json",
  "legislation": "eur/2007/1358",
  "legislation_title": "Commission Regulation (EC) No 1358/2007 of 21 November 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 8 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-1358",
  "path": "annex/division/INTERNATIONAL/division/3/division/7",
  "kind": "division",
  "number": "7",
  "heading": null,
  "text": "The term ‘chief operating decision maker’ identifies a function, not necessarily a manager with a specific title. That function is to allocate resources to and assess the performance of the operating segments of an entity. Often the chief operating decision maker of an entity is its chief executive officer or chief operating officer but, for example, it may be a group of executive directors or others.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/1358/annex/division/INTERNATIONAL/division/3/division/7",
    "retrieved_at": "2026-11-01T14:52:35.604713+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}