{
  "url": "https://openlegislation.uk/eu-regulation-2009-1293",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-1293.json",
  "id": "eur/2009/1293",
  "title": "Commission Regulation (EU) No 1293/2009 of 23 December 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 Accounting Standard (IAS) 32 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 1293/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 1293/2009 of 23 December 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 Accounting Standard (IAS) 32 (Text with EEA relevance)",
  "citation": "EU Regulation No 1293/2009",
  "type": "eur",
  "year": "2009",
  "number": "1293",
  "version": "current",
  "date": "2009-12-23",
  "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-2009-1293/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-2009-1293/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      "status": "repealed",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-2009-1293/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      "status": "repealed",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-2009-1293/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      "status": "repealed",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-2009-1293/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/division/1",
      "kind": "division",
      "number": null,
      "heading": "INTERNATIONAL ACCOUNTING STANDARDS",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/1/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-1/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": null,
      "heading": "CLASSIFICATION OF RIGHTS ISSUES",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2/division/Amendment",
      "kind": "division",
      "number": "Amendment to IAS 32",
      "heading": "Financial Instruments: Presentation",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/Amendment/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/Amendment"
    },
    {
      "path": "annex/division/2/division/Amendment/division/2",
      "kind": "division",
      "number": null,
      "heading": "DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/Amendment"
    },
    {
      "path": "annex/division/2/division/Amendment/division/2/division/11",
      "kind": "division",
      "number": "11",
      "heading": "The following terms are used in this Standard with the meanings specified:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment/division-2/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
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      "heading": "PRESENTATION",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/Amendment"
    },
    {
      "path": "annex/division/2/division/Amendment/division/3/division/1",
      "kind": "division",
      "number": null,
      "heading": "Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A)",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment/division-3/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/Amendment/division/3"
    },
    {
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      "kind": "division",
      "number": "16",
      "heading": "When an issuer applies the definitions in paragraph 11 to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met.",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment/division-3/division-1/division-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/Amendment/division/3/division/1"
    },
    {
      "path": "annex/division/2/division/Amendment/division/4",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/Amendment"
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1293/annex/division-2/division-Amendment/division-4/division-97E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/Amendment/division/4"
    }
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/1293",
    "retrieved_at": "2026-11-01T14:51:00.554401+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."
}