{
  "url": "https://openlegislation.uk/eu-regulation-2009-460",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-460.json",
  "id": "eur/2009/460",
  "title": "Commission Regulation (EC) No 460/2009 of 4 June 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 Interpretations Committee’s (IFRIC) Interpretation 16 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EC) No 460/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 460/2009 of 4 June 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 Interpretations Committee’s (IFRIC) Interpretation 16 (Text with EEA relevance)",
  "citation": "EU Regulation No 460/2009",
  "type": "eur",
  "year": "2009",
  "number": "460",
  "version": "current",
  "date": "2009-06-04",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2009-460/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-460/article-1",
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      "status": "repealed",
      "parent": null
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      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
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      "number": "3",
      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
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      "status": null,
      "parent": null
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      "heading": "Investments in foreign operations may be held directly by a parent entity or indirectly by its subsidiary or subsidiaries. The issues addressed in this Interpretation are:",
      "url": "https://openlegislation.uk/eu-regulation-2009-460/annex/division-IFRIC/division-4/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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  "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."
}