# Commission Regulation (EC) No 494/2009 of 3 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 Accounting Standard (IAS) 27 (Text with EEA relevance) (revoked), Division 33: A parent might lose control of a subsidiary in two or more arrangements (transactions). However, sometimes circumstances indicate that the multiple arrangements should be accounted for as a single transaction. In determining whether to account for the arrangements as a single transaction, a parent shall consider all of the terms and conditions of the arrangements and their economic effects. One or more of the following may indicate that the parent should account for the multiple arrangements as a single transaction:

Extent: E+W+S+N.I.
Status: repealed

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Source: https://www.legislation.gov.uk/eur/2009/494/annex/division/INTERNATIONAL/division/6/division/33 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-494/annex/division-INTERNATIONAL/division-6/division-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.