# Commission Regulation (EC) No 610/2007 of 1 June 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 Interpretations Committee’s (IFRIC) Interpretation 10 (Text with EEA relevance), Division 5

Extent: E+W+S+N.I.

IAS 39 paragraph 69 states that ‘Impairment losses recognised in profit or loss for an investment in an equity instrument classified as available for sale shall not be reversed through profit or loss’.

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Source: https://www.legislation.gov.uk/eur/2007/610/annex/division/IFRIC/division/3/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-610/annex/division-IFRIC/division-3/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.