OpenLegislation

Division Derecognition of a Financial Asset (paragraphs 15-37)

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Transfers that Qualify for Derecognition
  2. Transfers that Do Not Qualify for Derecognition
  3. Continuing Involvement in Transferred Assets
  4. All Transfers
  5. Examples

Annotations

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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).