# 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), Appendix: Application guidance

Extent: E+W+S+N.I.
Status: repealed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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Source: https://www.legislation.gov.uk/eur/2009/460/annex/appendix (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-460/annex/appendix
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.