{
  "url": "https://openlegislation.uk/draft-official-listing-of-securities-prospectus-and-transparency-amendment-etc-eu-exit-regulations-2019/regulation-64",
  "json_url": "https://openlegislation.uk/draft-official-listing-of-securities-prospectus-and-transparency-amendment-etc-eu-exit-regulations-2019/regulation-64.json",
  "legislation": "ukdsi/2019/9780111178881",
  "legislation_title": "The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-official-listing-of-securities-prospectus-and-transparency-amendment-etc-eu-exit-regulations-2019",
  "path": "regulation/64",
  "kind": "regulation",
  "number": "64",
  "heading": "Historical financial information",
  "text": "(1) Article 35 (historical financial information) is amended as follows.\n(2) Omit paragraphs 1 to 4.\n(3) Before paragraph 5 insert—\n“4A. In relation to any financial year beginning on or before the day on which exit day falls, issuers established in the United Kingdom must present their historical financial information in accordance with—\n(a) International Financial Reporting Standards adopted pursuant to Regulation (EC) No 1606/2002 as it applies in the European Union;\n(b) if those standards are not applicable, UK accounting standards.\n4B. In relation to any accounting year beginning on or before the day on which exit day falls, issuers established in an EEA State must present their historical financial information in accordance with—\n(a) International Financial Reporting Standards adopted pursuant to Regulation (EC) No 1606/2002 as it applies in the European Union, or\n(b) if not applicable, national accounting standards of that EEA State.”.\n(4) In paragraph 5—\n(a) in the first subparagraph—\n(i) for “third country issuers” substitute “, in relation to any financial year beginning on or before the day on which exit day falls, issuers established outside the United Kingdom and the EEA States”;\n(ii) in paragraph (a), after “Regulation (EC) No 1606/2002” insert “as it applies in the European Union”;\n(b) in the second subparagraph, for “third country issuers” substitute “, in relation to any financial year beginning on or before the day on which exit day falls, issuers established outside the United Kingdom and the EEA States”.\n(5) In paragraph 5a—\n(a) for “Third country issuers” substitute “Issuers established outside the United Kingdom and the EEA States”;\n(b) after “1606/2002” insert “as it applies in the European Union”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111178881/regulation/64",
    "retrieved_at": "2026-10-30T15:01:38.917936+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."
}