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Division Hedged Items (paragraphs 78-84)

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. Qualifying Items (paragraphs 78-80)
  2. Designation of Financial Items as Hedged Items (paragraphs 81 and 81A)
  3. Designation of Non-Financial Items as Hedged Items (paragraph 82)
  4. Designation of Groups of Items as Hedged Items (paragraphs 83 and 84)

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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