# Commission Regulation (EC) No 1864/2005 of 15 November 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 International Financial Reporting Standard No 1 and International Accounting Standards Nos. 32 and 39 (Text with EEA relevance), Division 12

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

If an entity is required by this Standard to separate an embedded derivative from its host contract, but is unable to measure the embedded derivative separately either at acquisition or at a subsequent financial reporting date, it shall designate the entire hybrid (combined) contract as at fair value through profit or loss.

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Source: https://www.legislation.gov.uk/eur/2005/1864/annex/division/B/division/AMENDMENTS/division/2/division/12 (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1864/annex/division-B/division-AMENDMENTS/division-2/division-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.