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Commission Regulation (EC) No 2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39 (Text with EEA relevance)
Annex APPENDIX A

Division Recognition and Derecognition (paragraphs 14-42)

United Kingdom

Original text. Later amendments are not shown.

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

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Legislation: Commission Regulation (EC) No 2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39 (Text with EEA relevance)
Citation: EU Regulation No 2086/2004, division
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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