{
  "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-7/division-3/division-33",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-7/division-3/division-33.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/7/division/3/division/33",
  "kind": "division",
  "number": "33",
  "heading": "An entity shall report the following geographical information, unless the necessary information is not available and the cost to develop it would be excessive:",
  "text": "(a) revenues from external customers (i) attributed to the entity’s country of domicile and (ii) attributed to all foreign countries in total from which the entity derives revenues. If revenues from external customers attributed to an individual foreign country are material, those revenues shall be disclosed separately. An entity shall disclose the basis for attributing revenues from external customers to individual countries;\n(b) non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts (i) located in the entity’s country of domicile and (ii) located in all foreign countries in total in which the entity holds assets. If assets in an individual foreign country are material, those assets shall be disclosed separately.\nThe amounts reported shall be based on the financial information that is used to produce the entity’s financial statements. If the necessary information is not available and the cost to develop it would be excessive, that fact shall be disclosed. An entity may provide, in addition to the information required by this paragraph, subtotals of geographical information about groups of countries.",
  "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/7/division/3/division/33",
    "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."
}