{
  "url": "https://openlegislation.uk/eu-regulation-2011-149",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-149.json",
  "id": "eur/2011/149",
  "title": "Commission Regulation (EU) No 149/2011 of 18 February 2011 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 Improvements to International Financial Reporting Standards (IFRSs) (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 149/2011 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 149/2011 of 18 February 2011 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 Improvements to International Financial Reporting Standards (IFRSs) (Text with EEA relevance)",
  "citation": "EU Regulation No 149/2011",
  "type": "eur",
  "year": "2011",
  "number": "149",
  "version": "current",
  "date": "2011-02-18",
  "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-2011-149/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-2011-149/article-1",
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      "parent": null
    },
    {
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      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
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      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/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      "status": "repealed",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-2011-149/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "annex",
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      "url": null,
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    },
    {
      "path": "annex/division/INTERNATIONAL",
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    {
      "path": "annex/division/INTERNATIONAL/annotation/1",
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      "path": "annex/division/INTERNATIONAL/division/2/division/1/division/2/division/27",
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      "path": "annex/division/INTERNATIONAL/division/2/division/1/division/2/division/3",
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      "path": "annex/division/INTERNATIONAL/division/2/division/1/division/2/division/3/division/31B",
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    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/1/division/2/division/4",
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      "heading": "Interim financial reports",
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    },
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      "path": "annex/division/INTERNATIONAL/division/2/division/1/division/2/division/4/division/32",
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      "heading": "To comply with paragraph 23, if an entity presents an interim financial report in accordance with IAS 34 for part of the period covered by its first IFRS financial statements, the entity shall satisfy the following requirements in addition to the requirements of IAS 34:",
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    },
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      "path": "annex/division/INTERNATIONAL/division/2/division/1/division/3",
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      "heading": "EFFECTIVE DATE",
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    },
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      "path": "annex/division/INTERNATIONAL/division/2/division/1/division/3/division/39E",
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      "path": "annex/division/INTERNATIONAL/division/2/division/2",
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      "number": "D1",
      "heading": "An entity may elect to use one or more of the following exemptions:",
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      "path": "annex/division/INTERNATIONAL/division/2/division/2/division/3",
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      "heading": "Share-based payment transactions",
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      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-3/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "DETERMINING WHAT IS PART OF THE BUSINESS COMBINATION TRANSACTION (APPLICATION OF PARAGRAPHS 51 AND 52)",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Acquirer share-based payment awards exchanged for awards held by the acquiree’s employees (application of paragraph 52(b))",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-3/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/1/division/B56",
      "kind": "division",
      "number": "B56",
      "heading": "An acquirer may exchange its share-based payment awards (replacement awards) for awards held by employees of the acquiree. Exchanges of share options or other share-based payment awards in conjunction with a business combination are accounted for as modifications of share-based payment awards in accordance with IFRS 2 Share-based Payment. If the acquirer replaces the acquiree awards, either all or a portion of the market-based measure of the acquirer’s replacement awards shall be included in measuring the consideration transferred in the business combination. Paragraphs B57–B62 provide guidance on how to allocate the market-based measure.",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-3/division-2/division-1/division-B56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Equity-settled share-based payment transactions of the acquiree",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-3/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/2/division/B62A",
      "kind": "division",
      "number": "B62A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-3/division-2/division-2/division-B62A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/2/division/B62B",
      "kind": "division",
      "number": "B62B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-3/division-2/division-2/division-B62B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix",
      "kind": "division",
      "number": "Appendix to amendments to IFRS 3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to other IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS",
      "kind": "division",
      "number": "IFRS 7",
      "heading": "Financial Instruments: Disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IFRS",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IFRS/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IFRS/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS/division/2/division/44B",
      "kind": "division",
      "number": "44B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IFRS/division-2/division-44B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS/division/2/division/44K",
      "kind": "division",
      "number": "44K",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IFRS/division-2/division-44K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IFRS/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS",
      "kind": "division",
      "number": "IAS 32",
      "heading": "Financial Instruments: Presentation",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IAS",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IAS/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IAS/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS/division/2/division/97B",
      "kind": "division",
      "number": "97B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IAS/division-2/division-97B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS/division/2/division/97G",
      "kind": "division",
      "number": "97G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-IAS/division-2/division-97G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/IAS/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments",
      "kind": "division",
      "number": "Amendments to IFRS 7",
      "heading": "Financial Instruments: Disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2",
      "kind": "division",
      "number": null,
      "heading": "NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/32A",
      "kind": "division",
      "number": "32A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-32A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Quantitative disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/2/division/34",
      "kind": "division",
      "number": "34",
      "heading": "For each type of risk arising from financial instruments, an entity shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-2/division-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Credit risk",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3/division/36",
      "kind": "division",
      "number": "36",
      "heading": "An entity shall disclose by class of financial instrument:",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-3/division-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "Financial assets that are either past due or impaired",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3/division/2/division/37",
      "kind": "division",
      "number": "37",
      "heading": "An entity shall disclose by class of financial asset:",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-3/division-2/division-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3/division/3",
      "kind": "division",
      "number": null,
      "heading": "Collateral and other credit enhancements obtained",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3/division/3/division/38",
      "kind": "division",
      "number": "38",
      "heading": "When an entity obtains financial or non-financial assets during the period by taking possession of collateral it holds as security or calling on other credit enhancements (eg guarantees), and such assets meet the recognition criteria in other IFRSs, an entity shall disclose for such assets held at the reporting date:",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-2/division-3/division-3/division-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/2/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/3/division/44L",
      "kind": "division",
      "number": "44L",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-1/division-1/division-Amendments/division-3/division-44L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/1/division/1/division/Amendments/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/Transition",
      "kind": "division",
      "number": "Transition requirements for amendments arising as ",
      "heading": "Consolidated and Separate Financial Statements",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-Transition",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-Transition/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/Transition"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS",
      "kind": "division",
      "number": "IAS 21",
      "heading": "The Effects of Changes in Foreign Exchange Rates",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-Transition/division-1/division-IAS",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-Transition/division-1/division-IAS/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-Transition/division-1/division-IAS/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS/division/2/division/60B",
      "kind": "division",
      "number": "60B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-Transition/division-1/division-IAS/division-2/division-60B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS/division/2/division/60D",
      "kind": "division",
      "number": "60D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-Transition/division-1/division-IAS/division-2/division-60D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/IAS/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1/division/Amendments",
      "kind": "division",
      "number": "Amendments to IAS 34",
      "heading": "Interim Financial Reporting",
      "url": "https://openlegislation.uk/eu-regulation-2011-149/annex/division-INTERNATIONAL/division-Appendix/division-Transition/division-1/division-Amendments",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/Appendix/division/Transition/division/1"
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    {
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  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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