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Division Recognition and Derecognition (paragraphs 14-42)

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. Initial Recognition (paragraph 14)
  2. Derecognition of a Financial Asset (paragraphs 15-37)
  3. Regular Way Purchase or Sale of a Financial Asset (paragraph 38)
  4. Derecognition of a Financial Liability (paragraphs 39-42)

Notes on the whole EU Regulation

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).

Notes on Annex

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).

Notes on Division APPENDIX A

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).