{
  "url": "https://openlegislation.uk/eu-regulation-2007-1347",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1347.json",
  "id": "eur/2007/1347",
  "title": "Commission Regulation (EC) No 1347/2007 of 16 November 2007 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 (IFRS) 8 (Text with EEA relevance)",
  "short_title": "Regulation (EC) No 1347/2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 1347/2007 of 16 November 2007 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 (IFRS) 8 (Text with EEA relevance)",
  "citation": "EU Regulation No 1347/2007",
  "type": "eur",
  "year": "2007",
  "number": "1347",
  "version": "current",
  "date": "2007-11-16",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/INTERNATIONAL",
      "kind": "division",
      "number": "INTERNATIONAL FINANCIAL REPORTING STANDARDS 8",
      "heading": "Operating Segments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/1",
      "kind": "division",
      "number": null,
      "heading": "CORE PRINCIPLE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/1/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/2",
      "kind": "division",
      "number": "2",
      "heading": "This IFRS shall apply to:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-2/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3",
      "kind": "division",
      "number": null,
      "heading": "OPERATING SEGMENTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/5",
      "kind": "division",
      "number": "5",
      "heading": "An operating segment is a component of an entity:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-3/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/6",
      "kind": "division",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-3/division-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/7",
      "kind": "division",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-3/division-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/8",
      "kind": "division",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-3/division-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/9",
      "kind": "division",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-3/division-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/10",
      "kind": "division",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-3/division-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4",
      "kind": "division",
      "number": null,
      "heading": "REPORTABLE SEGMENTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/11",
      "kind": "division",
      "number": "11",
      "heading": "An entity shall report separately information about each operating segment that:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": "Aggregation criteria",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2/division/12",
      "kind": "division",
      "number": "12",
      "heading": "Operating segments often exhibit similar long-term financial performance if they have similar economic characteristics. For example, similar long-term average gross margins for two operating segments would be expected if their economic characteristics were similar. Two or more operating segments may be aggregated into a single operating segment if aggregation is consistent with the core principle of this IFRS, the segments have similar economic characteristics, and the segments are similar in each of the following respects:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-2/division-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3",
      "kind": "division",
      "number": null,
      "heading": "Quantitative thresholds",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/13",
      "kind": "division",
      "number": "13",
      "heading": "An entity shall report separately information about an operating segment that meets any of the following quantitative thresholds:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-3/division-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/14",
      "kind": "division",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-3/division-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/15",
      "kind": "division",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-3/division-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/16",
      "kind": "division",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-3/division-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/17",
      "kind": "division",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-3/division-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/18",
      "kind": "division",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-3/division-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/19",
      "kind": "division",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-4/division-3/division-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5",
      "kind": "division",
      "number": null,
      "heading": "DISCLOSURE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/20",
      "kind": "division",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-5/division-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/21",
      "kind": "division",
      "number": "21",
      "heading": "To give effect to the principle in paragraph 20, an entity shall disclose the following for each period for which an income statement is presented:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-5/division-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/3",
      "kind": "division",
      "number": null,
      "heading": "General information",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/3/division/22",
      "kind": "division",
      "number": "22",
      "heading": "An entity shall disclose the following general information:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-5/division-3/division-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/5/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/4",
      "kind": "division",
      "number": null,
      "heading": "Information about profit or loss, assets and liabilities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/4/division/23",
      "kind": "division",
      "number": "23",
      "heading": "An entity shall report a measure of profit or loss and total assets for each reportable segment. An entity shall report a measure of liabilities for each reportable segment if such an amount is regularly provided to the chief operating decision maker. An entity shall also disclose the following about each reportable segment if the specified amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker, or are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-5/division-4/division-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/5/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/4/division/24",
      "kind": "division",
      "number": "24",
      "heading": "An entity shall disclose the following about each reportable segment if the specified amounts are included in the measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in the measure of segment assets:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-5/division-4/division-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/5/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6",
      "kind": "division",
      "number": null,
      "heading": "MEASUREMENT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/25",
      "kind": "division",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/26",
      "kind": "division",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/27",
      "kind": "division",
      "number": "27",
      "heading": "An entity shall provide an explanation of the measurements of segment profit or loss, segment assets and segment liabilities for each reportable segment. At a minimum, an entity shall disclose the following:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/4",
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      "heading": "Reconciliations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/4/division/28",
      "kind": "division",
      "number": "28",
      "heading": "An entity shall provide reconciliations of all of the following:",
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-4/division-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/6/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/5",
      "kind": "division",
      "number": null,
      "heading": "Restatement of previously reported information",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/5/division/29",
      "kind": "division",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-5/division-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/6/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/5/division/30",
      "kind": "division",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-5/division-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/6/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7",
      "kind": "division",
      "number": null,
      "heading": "ENTITY-WIDE DISCLOSURES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/31",
      "kind": "division",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-7/division-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/2",
      "kind": "division",
      "number": null,
      "heading": "Information about products and services",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/2/division/32",
      "kind": "division",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-7/division-2/division-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/7/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/3",
      "kind": "division",
      "number": null,
      "heading": "Information about geographical areas",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/3/division/33",
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