{
  "url": "https://openlegislation.uk/eu-regulation-2009-460/annex/appendix",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-460/annex/appendix.json",
  "legislation": "eur/2009/460",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-460",
  "path": "annex/appendix",
  "kind": "appendix",
  "number": null,
  "heading": "Application guidance",
  "text": "This appendix is an integral part of the Interpretation.\nAG1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nNature of hedged risk for which a hedging relationship may be designated (paragraphs 10-13)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG2\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAmount of hedged item for which a hedging relationship may be designated (paragraphs 10-13)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG3\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG4\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG5\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG6\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nWhere in a group can the hedging instrument be held (paragraphs 14 and 15)?\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG7\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAmounts reclassified to profit or loss on disposal of a foreign operation (paragraphs 16 and 17)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG8\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nHedging more than one foreign operation (paragraphs 11, 13 and 15)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG9\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nParent holds both USD and GBP hedging instruments\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG10\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG11\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG12\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nSubsidiary B holds the USD hedging instrument\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG13\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG14\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nAG15\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/460/annex/appendix",
    "retrieved_at": "2026-11-01T14:51:28.492953+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."
}