{
  "url": "https://openlegislation.uk/eu-regulation-2009-53/annex/division-AMENDMENTS/division-IFRIC/division-7/division-Example/division-A12",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-53/annex/division-AMENDMENTS/division-IFRIC/division-7/division-Example/division-A12.json",
  "legislation": "eur/2009/53",
  "legislation_title": "Commission Regulation (EC) No 53/2009 of 21 January 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) 32 and IAS 1 (Text with EEA relevance) (revoked)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-53",
  "path": "annex/division/AMENDMENTS/division/IFRIC/division/7/division/Example/division/A12",
  "kind": "division",
  "number": "A12",
  "heading": "In this case, CU750,000 would be classified as equity and CU150,000 would be classified as financial liabilities. In addition to the paragraphs already cited, paragraph 18(b) of IAS 32 states in part:",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "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  "status": "repealed",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. 7 (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/2009/53/annex/division/AMENDMENTS/division/IFRIC/division/7/division/Example/division/A12",
    "retrieved_at": "2026-11-01T14:51:41.567438+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."
}