{
  "url": "https://openlegislation.uk/eu-regulation-2006-1329/annex/division-IFRIC/division-3/division-6",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-1329/annex/division-IFRIC/division-3/division-6.json",
  "legislation": "eur/2006/1329",
  "legislation_title": "Commission Regulation (EC) No 1329/2006 of 8 September 2006 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 the International Financial Reporting Interpretations Committee's (IFRIC's) Interpretations 8 and 9 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-1329",
  "path": "annex/division/IFRIC/division/3/division/6",
  "kind": "division",
  "number": "6",
  "heading": null,
  "text": "IFRS 2 applies to transactions in which an entity or an entity’s shareholders have granted equity instruments or incurred a liability to transfer cash or other assets for amounts that are based on the price (or value) of the entity’s shares or other equity instruments of the entity. This Interpretation applies to such transactions when the identifiable consideration received (or to be received) by the entity, including cash and the fair value of identifiable non-cash consideration (if any), appears to be less than the fair value of the equity instruments granted or liability incurred. However, this Interpretation does not apply to transactions excluded from the scope of IFRS 2 in accordance with paragraphs 3 to 6 of that IFRS.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "These include equity instruments of the entity, the entity’s parent and other entities in the same group as the entity."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/1329/annex/division/IFRIC/division/3/division/6",
    "retrieved_at": "2026-11-01T14:53:30.802483+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."
}