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Division DERECOGNITION (PARAGRAPHS 42C–42H)F1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Continuing involvement (paragraph 42C)
  2. Transferred financial assets that are not derecognised in their entirety
  3. Types of continuing involvement (paragraphs 42E–42H)
  4. Maturity analysis for undiscounted cash outflows to repurchase transferred assets (paragraph 42E(e))
  5. Qualitative information (paragraph 42E(f))
  6. Gain or loss on derecognition (paragraph 42G(a))
  7. Supplementary information (paragraph 42H)

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