OpenLegislation

Division All entitiesF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 13Division 13
  2. 14Division 14
  3. 15Division 15
  4. 16Division 16
  5. 17An entity shall disclose key management personnel compensation in total and for each of the following categories:
  6. 18If an entity has had related party transactions during the periods covered by the financial statements, it shall disclose the nature of the related party relationship as well as information about those transactions and outstanding balances, including commitments, necessary for users to understand the potential effect of the relationship on the financial statements. These disclosure requirements are in addition to those in paragraph 17. At a minimum, disclosures shall include:
  7. 19The disclosures required by paragraph 18 shall be made separately for each of the following categories:
  8. 20Division 20
  9. 21The following are examples of transactions that are disclosed if they are with a related party:
  10. 22Division 22
  11. 23Division 23
  12. 24Division 24

Annotations

Textual amendments

F1

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. 27 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)