Appendix Application guidanceF1
United Kingdom Repealed
This appendix is an integral part of the Interpretation.
AG1
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Nature of hedged risk for which a hedging relationship may be designated (paragraphs 10-13)
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AG2
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Amount of hedged item for which a hedging relationship may be designated (paragraphs 10-13)
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AG3
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AG4
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AG5
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AG6
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Where in a group can the hedging instrument be held (paragraphs 14 and 15)?
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AG7
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Amounts reclassified to profit or loss on disposal of a foreign operation (paragraphs 16 and 17)
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AG8
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Hedging more than one foreign operation (paragraphs 11, 13 and 15)
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AG9
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Parent holds both USD and GBP hedging instruments
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AG10
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AG11
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AG12
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Subsidiary B holds the USD hedging instrument
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AG13
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AG14
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AG15
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Annotations
Textual amendments
- F1
Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 11 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)