{
  "url": "https://openlegislation.uk/eu-regulation-2007-611/annex/division-IFRIC/division-2/division-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-611/annex/division-IFRIC/division-2/division-5.json",
  "legislation": "eur/2007/611",
  "legislation_title": "Commission Regulation (EC) No 611/2007 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 11 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-611",
  "path": "annex/division/IFRIC/division/2/division/5",
  "kind": "division",
  "number": "5",
  "heading": null,
  "text": "There may be an arrangement between a parent and its subsidiary requiring the subsidiary to pay the parent for the provision of the equity instruments to the employees. This Interpretation does not address how to account for such an intragroup payment arrangement.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/611/annex/division/IFRIC/division/2/division/5",
    "retrieved_at": "2026-11-01T14:52:55.377594+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."
}