{
  "url": "https://openlegislation.uk/eu-regulation-2009-839",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-839.json",
  "id": "eur/2009/839",
  "title": "Commission Regulation (EC) No 839/2009 of 15 September 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) 39 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EC) No 839/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 839/2009 of 15 September 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) 39 (Text with EEA relevance)",
  "citation": "EU Regulation No 839/2009",
  "type": "eur",
  "year": "2009",
  "number": "839",
  "version": "current",
  "date": "2009-09-15",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2009-839/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "number": "1",
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      "url": "https://openlegislation.uk/eu-regulation-2009-839/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
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      "url": "https://openlegislation.uk/eu-regulation-2009-839/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
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      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-839/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/eu-regulation-2009-839/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "kind": "division",
      "number": null,
      "heading": "Eligible Hedged Items (Amendment to IAS 39 Financial Instruments: Recognition and Measurement )",
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
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      "kind": "division",
      "number": "103G",
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      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-103G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "parent": "annex/division/2/division/1"
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      "kind": "division",
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      "heading": "Qualifying items (paragraphs 78–80)",
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-2/division-1",
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      "status": "repealed",
      "parent": "annex/division/2/division/1/division/2"
    },
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      "number": "AG99BA",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-2/division-1/division-AG99BA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Designation of financial items as hedged items (paragraphs 81 and 81A)",
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/2/division/2/division/AG99E",
      "kind": "division",
      "number": "AG99E",
      "heading": "Paragraph 81 permits an entity to designate something other than the entire fair value change or cash flow variability of a financial instrument. For example:",
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-2/division-2/division-AG99E",
      "extent": "E+W+S+N.I.",
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    {
      "path": "annex/division/2/division/1/division/2/division/2/division/AG99F",
      "kind": "division",
      "number": "AG99F",
      "heading": "To be eligible for hedge accounting, the designated risks and portions must be separately identifiable components of the financial instrument, and changes in the cash flows or fair value of the entire financial instrument arising from changes in the designated risks and portions must be reliably measurable. For example:",
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-2/division-2/division-AG99F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/2/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/Hedge",
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      "number": "Hedge accounting (paragraphs 85–102)",
      "heading": "Assessing hedge effectiveness",
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-Hedge",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
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      "path": "annex/division/2/division/1/division/Hedge/division/AG110A",
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      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-Hedge/division-AG110A",
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      "status": "repealed",
      "parent": "annex/division/2/division/1/division/Hedge"
    },
    {
      "path": "annex/division/2/division/1/division/Hedge/division/AG110B",
      "kind": "division",
      "number": "AG110B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-839/annex/division-2/division-1/division-Hedge/division-AG110B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/Hedge"
    }
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  "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."
}