{
  "url": "https://openlegislation.uk/eu-regulation-2005-1864/annex/division-B/division-Appendix/division-2/division-AG33B",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1864/annex/division-B/division-Appendix/division-2/division-AG33B.json",
  "legislation": "eur/2005/1864",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-1864",
  "path": "annex/division/B/division/Appendix/division/2/division/AG33B",
  "kind": "division",
  "number": "AG33B",
  "heading": null,
  "text": "Such designation may be used whether paragraph 11 requires the embedded derivatives to be separated from the host contract or prohibits such separation. However, paragraph 11A would not justify designating the hybrid (combined) instrument as at fair value through profit or loss in the cases set out in paragraph 11A(a) and (b) because doing so would not reduce complexity or increase reliability.",
  "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/2005/1864/annex/division/B/division/Appendix/division/2/division/AG33B",
    "retrieved_at": "2026-11-01T14:54:09.006183+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."
}