{
  "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2002-1606/article-5.json",
  "legislation": "eur/2002/1606",
  "legislation_title": "Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2002-1606",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Options in respect of annual accounts and of non publicly-traded companies",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Arts. 3-11 omitted (31.12.2020) by virtue of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 62 (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2002/1606/article/5",
    "retrieved_at": "2026-11-01T14:56:23.736468+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."
}