# Commission Regulation (EC) No 1274/2008 of 17 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 1 (Text with EEA relevance) (revoked), Division 51: An entity shall clearly identify each financial statement and the notes. In addition, an entity shall display the following information prominently, and repeat it when necessary for the information presented to be understandable:

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Status: repealed

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Source: https://www.legislation.gov.uk/eur/2008/1274/annex/division/INTERNATIONAL/division/5/division/2/division/51 (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-1274/annex/division-INTERNATIONAL/division-5/division-2/division-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.