{
  "url": "https://openlegislation.uk/eu-regulation-2005-1751/annex/division-2/division-Application/division-1/division-AG76A",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1751/annex/division-2/division-Application/division-1/division-AG76A.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/division/2/division/Application/division/1/division/AG76A",
  "kind": "division",
  "number": "AG76A",
  "heading": null,
  "text": "The subsequent measurement of the financial asset or financial liability and the subsequent recognition of gains and losses shall be consistent with the requirements of this Standard. The application of paragraph AG76 may result in no gain or loss being recognised on the initial recognition of a financial asset or financial liability. In such a case, IAS 39 requires that a gain or loss shall be recognised after initial recognition only to the extent that it arises from a change in a factor (including time) that market participants would consider in setting a price.",
  "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/division/2/division/Application/division/1/division/AG76A",
    "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."
}