# Commission Regulation (EC) No 1073/2005 of 7 July 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IFRIC 2 (Text with EEA relevance), Division 13

Extent: E+W+S+N.I.

When a change in the redemption prohibition leads to a transfer between financial liabilities and equity, the entity shall disclose separately the amount, timing and reason for the transfer.

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Source: https://www.legislation.gov.uk/eur/2005/1073/annex/division/IFRIC/division/6/division/13 (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1073/annex/division-IFRIC/division-6/division-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.