{
  "url": "https://openlegislation.uk/eu-regulation-2004-2086/annex-n2/division-8/division-3/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-2086/annex-n2/division-8/division-3/division-3.json",
  "legislation": "eur/2004/2086",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-2086",
  "path": "annex/n2/division/8/division/3/division/3",
  "kind": "division",
  "number": null,
  "heading": "Designation of Non-Financial Items as Hedged Items",
  "text": "82.. If the hedged item is a non-financial asset or non-financial liability, it shall be designated as a hedged item (a) for foreign currency risks, or (b) in its entirety for all risks, because of the difficulty of isolating and measuring the appropriate portion of the cash flows or fair value changes attributable to specific risks other than foreign currency risks.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/2086/annex/n2/division/8/division/3/division/3",
    "retrieved_at": "2026-11-01T14:55:04.811990+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."
}