{
  "url": "https://openlegislation.uk/eu-regulation-2007-611/annex/division-IFRIC/division-3/division-2/division-1/division-9",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-611/annex/division-IFRIC/division-3/division-2/division-1/division-9.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/2/division/1/division/9",
  "kind": "division",
  "number": "9",
  "heading": null,
  "text": "A parent may grant rights to its equity instruments to the employees of its subsidiaries, conditional upon the completion of continuing service with the group for a specified period. An employee of one subsidiary may transfer employment to another subsidiary during the specified vesting period without the employee’s rights to equity instruments of the parent under the original share-based payment arrangement being affected. Each subsidiary shall measure the services received from the employee by reference to the fair value of the equity instruments at the date those rights to equity instruments were originally granted by the parent as defined in IFRS 2 Appendix A, and the proportion of the vesting period served by the employee with each subsidiary.",
  "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/2/division/1/division/9",
    "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."
}