{
  "legislation": {
    "id": "uksi/2014/3325",
    "title": "The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014",
    "short_title": "Changes in Accounting Standards (Loan Relationships and Derivative Contracts) 2014",
    "citation": "S.I. 2014/3325",
    "type": "uksi",
    "date": "2014-12-17",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014",
    "json_url": "https://openlegislation.uk/changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014.json"
  },
  "direction": "made_by",
  "changes": 5,
  "count": 3,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/2004/3271",
      "title": "The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) Regulations 2004",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-change-of-accounting-practice-regulations-2004",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/changes/by-it.json?with=uksi%2F2004%2F3271"
    },
    {
      "id": "uksi/2004/3256",
      "title": "The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004",
      "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-disregard-and-bringing-into-account-of-profits-and-losses-regulations-2004",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/changes/by-it.json?with=uksi%2F2004%2F3256"
    },
    {
      "id": "uksi/2002/1970",
      "title": "The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002",
      "url": "https://openlegislation.uk/exchange-gains-and-losses-bringing-into-account-gains-or-losses-regulations-2002",
      "changes": 3,
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    }
  ],
  "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."
}