{
  "url": "https://openlegislation.uk/eu-regulation-2005-1751/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1751/annex.json",
  "legislation": "eur/2005/1751",
  "legislation_title": "Commission Regulation (EC) No 1751/2005 of 25 October 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 IFRS 1, IAS 39 and SIC 12 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-1751",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "INTERNATIONAL FINANCIAL REPORTING STANDARDS\nIAS 39\nAmendments to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities\nSIC 12\nIFRIC Amendment to SIC 12 Scope of SIC 12; Consolidation — Special Purpose Entities",
  "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/2005/1751/annex",
    "retrieved_at": "2026-11-01T14:54:11.657804+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."
}