{
  "url": "https://openlegislation.uk/eu-regulation-2009-1165",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-1165.json",
  "id": "eur/2009/1165",
  "title": "Commission Regulation (EC) No 1165/2009 of 27 November 2009 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 Financial Reporting Standard (IFRS) 4 and IFRS 7 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EC) No 1165/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 1165/2009 of 27 November 2009 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 Financial Reporting Standard (IFRS) 4 and IFRS 7 (Text with EEA relevance)",
  "citation": "EU Regulation No 1165/2009",
  "type": "eur",
  "year": "2009",
  "number": "1165",
  "version": "current",
  "date": "2009-11-27",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Amendments",
      "kind": "division",
      "number": "Amendments to International Financial Reporting St",
      "heading": "Financial instruments: disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Amendments/division/1",
      "kind": "division",
      "number": null,
      "heading": "SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments"
    },
    {
      "path": "annex/division/Amendments/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Other disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Amendments/division/1/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Fair value",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-1/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1/division/1"
    },
    {
      "path": "annex/division/Amendments/division/1/division/1/division/1/division/27",
      "kind": "division",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-1/division-1/division-1/division-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/Amendments/division/1/division/1/division/1/division/27A",
      "kind": "division",
      "number": "27A",
      "heading": "To make the disclosures required by paragraph 27B an entity shall classify fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy shall have the following levels:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-1/division-1/division-1/division-27A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/Amendments/division/1/division/1/division/1/division/27B",
      "kind": "division",
      "number": "27B",
      "heading": "For fair value measurements recognised in the statement of financial position an entity shall disclose for each class of financial instruments:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-1/division-1/division-1/division-27B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/Amendments/division/1/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Liquidity risk",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-1/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1/division/1"
    },
    {
      "path": "annex/division/Amendments/division/1/division/1/division/2/division/39",
      "kind": "division",
      "number": "39",
      "heading": "An entity shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-1/division-1/division-2/division-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/Amendments/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments"
    },
    {
      "path": "annex/division/Amendments/division/2/division/44G",
      "kind": "division",
      "number": "44G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-2/division-44G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/2"
    },
    {
      "path": "annex/division/Amendments/division/Appendix",
      "kind": "division",
      "number": "Appendix A",
      "heading": "Defined terms",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendments/division-Appendix",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments"
    },
    {
      "path": "annex/division/Amendment",
      "kind": "division",
      "number": "Amendment to International Financial Reporting Sta",
      "heading": "Insurance Contracts",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendment",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Amendment/division/1",
      "kind": "division",
      "number": null,
      "heading": "DISCLOSURE",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendment/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendment"
    },
    {
      "path": "annex/division/Amendment/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Nature and extent of risks arising from insurance contracts",
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendment/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendment/division/1"
    },
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      "path": "annex/division/Amendment/division/1/division/1/division/39",
      "kind": "division",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1165/annex/division-Amendment/division-1/division-1/division-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendment/division/1/division/1"
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2009-1165/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/1165",
    "retrieved_at": "2026-11-01T14:51:05.347417+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."
}