# 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), Division 8

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

Provided that the share-based arrangement is accounted for as equity-settled in the consolidated financial statements of the parent, the subsidiary shall measure the services received from its employees in accordance with the requirements applicable to equity-settled share-based payment transactions, with a corresponding increase recognised in equity as a contribution from the parent.

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Source: https://www.legislation.gov.uk/eur/2007/611/annex/division/IFRIC/division/3/division/2/division/1/division/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-611/annex/division-IFRIC/division-3/division-2/division-1/division-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.