{
  "url": "https://openlegislation.uk/eu-regulation-2007-611/annex/division-IFRIC/division-3/division-1/division-7",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-611/annex/division-IFRIC/division-3/division-1/division-7.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/3/division/1/division/7",
  "kind": "division",
  "number": "7",
  "heading": "Share-based payment transactions in which an entity receives services as consideration for its own equity instruments shall be accounted for as equity-settled. This applies regardless of whether the entity chooses or is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement. It also applies regardless of whether:",
  "text": "(a) the employee’s rights to the entity’s equity instruments were granted by the entity itself or by its shareholder(s); or\n(b) the share-based payment arrangement was settled by the entity itself or by its shareholder(s).",
  "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/3/division/1/division/7",
    "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."
}