{
  "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-5/division-4/division-24",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-5/division-4/division-24.json",
  "legislation": "eur/2007/1347",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-1347",
  "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:",
  "text": "(a) the amount of investment in associates and joint ventures accounted for by the equity method; and\n(b) the amounts of additions to non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets (see IAS 19 Employee Benefits paragraphs 54-58) and rights arising under insurance contracts.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "For assets classified according to a liquidity presentation, non-current assets are assets that include amounts expected to be recovered more than twelve months after the balance sheet date."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/1347/annex/division/INTERNATIONAL/division/5/division/4/division/24",
    "retrieved_at": "2026-11-01T14:52:35.842852+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."
}