{
  "url": "https://openlegislation.uk/eu-regulation-2010-244",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-244.json",
  "id": "eur/2010/244",
  "title": "Commission Regulation (EU) No 244/2010 of 23 March 2010 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 Standard (IFRS) 2 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 244/2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 244/2010 of 23 March 2010 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 Standard (IFRS) 2 (Text with EEA relevance)",
  "citation": "EU Regulation No 244/2010",
  "type": "eur",
  "year": "2010",
  "number": "244",
  "version": "current",
  "date": "2010-03-23",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "INTERNATIONAL ACCOUNTING STANDARDS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRS 2 Share-based Payment",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/1/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-1/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/2",
      "kind": "division",
      "number": "2",
      "heading": "An entity shall apply this IFRS in accounting for all share-based payment transactions, whether or not the entity can identify specifically some or all of the goods or services received, including:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/3A",
      "kind": "division",
      "number": "3A",
      "heading": "A share-based payment transaction may be settled by another group entity (or a shareholder of any group entity) on behalf of the entity receiving or acquiring the goods or services. Paragraph 2 also applies to an entity that",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-1/division-3A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/2/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-2/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/2"
    },
    {
      "path": "annex/division/2/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Overview",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/2"
    },
    {
      "path": "annex/division/2/division/2/division/2/division/13A",
      "kind": "division",
      "number": "13A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-2/division-2/division-2/division-13A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/2/division/2"
    },
    {
      "path": "annex/division/3",
      "kind": "division",
      "number": null,
      "heading": "Share-based payment transactions among group entities",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/3/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3"
    },
    {
      "path": "annex/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "SHARE-BASED PAYMENT TRANSACTIONS AMONG GROUP ENTITIES (2009 AMENDMENTS)",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3"
    },
    {
      "path": "annex/division/3/division/2/division/43A",
      "kind": "division",
      "number": "43A",
      "heading": "For share-based payment transactions among group entities, in its separate or individual financial statements, the entity receiving the goods or services shall measure the goods or services received as either an equity-settled or a cash-settled share-based payment transaction by assessing:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-2/division-43A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/2"
    },
    {
      "path": "annex/division/3/division/2/division/43B",
      "kind": "division",
      "number": "43B",
      "heading": "The entity receiving the goods or services shall measure the goods or services received as an equity-settled share-based payment transaction when:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-2/division-43B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/2"
    },
    {
      "path": "annex/division/3/division/2/division/43C",
      "kind": "division",
      "number": "43C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-2/division-43C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/2"
    },
    {
      "path": "annex/division/3/division/2/division/43D",
      "kind": "division",
      "number": "43D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-2/division-43D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/2"
    },
    {
      "path": "annex/division/3/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3"
    },
    {
      "path": "annex/division/3/division/3/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-3/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/3"
    },
    {
      "path": "annex/division/3/division/3/division/63",
      "kind": "division",
      "number": "63",
      "heading": "An entity shall apply the following amendments made by Group Cash-settled Share-based Payment Transactions issued in June 2009 retrospectively, subject to the transitional provisions in paragraphs 53–59, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2010:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-3/division-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/3"
    },
    {
      "path": "annex/division/3/division/4",
      "kind": "division",
      "number": null,
      "heading": "WITHDRAWAL OF INTERPRETATIONS",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3"
    },
    {
      "path": "annex/division/3/division/4/division/64",
      "kind": "division",
      "number": "64",
      "heading": "Group Cash-settled Share-based Payment Transactions issued in June 2009 supersedes IFRIC 8 Scope of IFRS 2 and IFRIC 11 IFRS 2 — Group and Treasury Share Transactions. The amendments made by that document incorporated the previous requirements set out in IFRIC 8 and IFRIC 11 as follows:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-4/division-64",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/4"
    },
    {
      "path": "annex/division/3/division/5",
      "kind": "division",
      "number": null,
      "heading": "DEFINED TERMS",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3"
    },
    {
      "path": "annex/division/3/division/5/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-5/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/5"
    },
    {
      "path": "annex/division/3/division/6",
      "kind": "division",
      "number": null,
      "heading": "SCOPE OF IFRS 2",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3"
    },
    {
      "path": "annex/division/3/division/6/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6"
    },
    {
      "path": "annex/division/3/division/6/division/2",
      "kind": "division",
      "number": null,
      "heading": "Share-based payment transactions among group entities (2009 amendments)",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/B45",
      "kind": "division",
      "number": "B45",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-B45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/B46",
      "kind": "division",
      "number": "B46",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-B46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/B47",
      "kind": "division",
      "number": "B47",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-B47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/4",
      "kind": "division",
      "number": null,
      "heading": "Share-based payment arrangements involving an entity’s own equity instruments",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/4/division/B48",
      "kind": "division",
      "number": "B48",
      "heading": "The first issue is whether the following transactions involving an entity’s own equity instruments should be accounted for as equity-settled or as cash-settled in accordance with the requirements of this IFRS:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-4/division-B48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/4"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/4/division/B49",
      "kind": "division",
      "number": "B49",
      "heading": "The entity shall account for share-based payment transactions in which it receives services as consideration for its own equity instruments as equity-settled. This applies regardless of whether the entity chooses or is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement. It also applies regardless of whether:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-4/division-B49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/4"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/4/division/B50",
      "kind": "division",
      "number": "B50",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-4/division-B50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/4"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/5",
      "kind": "division",
      "number": null,
      "heading": "Share-based payment arrangements involving equity instruments of the parent",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/5/division/B51",
      "kind": "division",
      "number": "B51",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-5/division-B51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/5"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/5/division/B52",
      "kind": "division",
      "number": "B52",
      "heading": "Therefore, the second issue concerns the following share-based payment arrangements:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-5/division-B52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/5"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/5/division/3",
      "kind": "division",
      "number": null,
      "heading": "A parent grants rights to its equity instruments to the employees of its subsidiary (paragraph B52(a))",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-5/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/5"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/5/division/3/division/B53",
      "kind": "division",
      "number": "B53",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-5/division-3/division-B53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/5/division/3"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/5/division/3/division/B54",
      "kind": "division",
      "number": "B54",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-5/division-3/division-B54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/5/division/3"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/5/division/4",
      "kind": "division",
      "number": null,
      "heading": "A subsidiary grants rights to equity instruments of its parent to its employees (paragraph B52(b))",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-5/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/5"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/5/division/4/division/B55",
      "kind": "division",
      "number": "B55",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-5/division-4/division-B55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2/division/5/division/4"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/6",
      "kind": "division",
      "number": null,
      "heading": "Share-based payment arrangements involving cash-settled payments to employees",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/6/division/2"
    },
    {
      "path": "annex/division/3/division/6/division/2/division/6/division/B56",
      "kind": "division",
      "number": "B56",
      "heading": "The third issue is how an entity that receives goods or services from its suppliers (including employees) should account for share-based arrangements that are cash-settled when the entity itself does not have any obligation to make the required payments to its suppliers. For example, consider the following arrangements in which the parent (not the entity itself) has an obligation to make the required cash payments to the employees of the entity:",
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-6/division-B56",
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      "parent": "annex/division/3/division/6/division/2/division/6"
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      "path": "annex/division/3/division/6/division/2/division/7",
      "kind": "division",
      "number": null,
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      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-7/division-B59",
      "extent": "E+W+S+N.I.",
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      "url": "https://openlegislation.uk/eu-regulation-2010-244/annex/division-3/division-6/division-2/division-7/division-B60",
      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    }
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/eur/2010/244",
    "retrieved_at": "2026-11-01T14:50:52.473017+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."
}