{ "url": "https://openlegislation.uk/eu-regulation-2012-1255", "json_url": "https://openlegislation.uk/eu-regulation-2012-1255.json", "id": "eur/2012/1255", "title": "Commission Regulation (EU) No 1255/2012 of 11 December 2012 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 12, International Financial Reporting Standards 1 and 13, and Interpretation 20 of the International Financial Reporting Interpretations Committee (Text with EEA relevance) (revoked)", "short_title": "Regulation (EU) No 1255/2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting…", "long_title": "Commission Regulation (EU) No 1255/2012 of 11 December 2012 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 12, International Financial Reporting Standards 1 and 13, and Interpretation 20 of the International Financial Reporting Interpretations Committee (Text with EEA relevance)", "citation": "EU Regulation No 1255/2012", "type": "eur", "year": "2012", "number": "1255", "version": "current", "date": "2012-12-11", "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-2012-1255/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null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/article-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "article/2", "kind": "article", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/article-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "article/3", "kind": "article", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/article-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "signature", "kind": "signature", "number": null, "heading": "Signature", "url":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-2012-1255/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-2012-1255/annex-annotation/1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex" }, { "path": "annex/division/AMENDMENTS", "kind": "division", "number": "AMENDMENTS TO IFRS 1", "heading": "First-time Adoption of International Financial Reporting Standards", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-AMENDMENTS", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex" }, { "path": "annex/division/AMENDMENTS/division/1", "kind": "division", "number": null, "heading": "PRESENTATION AND DISCLOSURE", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-AMENDMENTS/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/AMENDMENTS" }, { "path": "annex/division/AMENDMENTS/division/1/division/1", "kind": "division", "number": null, "heading": "Explanation of transition to IFRSs", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-AMENDMENTS/division-1/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/AMENDMENTS/division/1" }, { "path": "annex/division/AMENDMENTS/division/1/division/1/division/1", "kind": "division", "number": null, "heading": "Use of deemed cost after severe hyperinflation", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-AMENDMENTS/division-1/division-1/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/AMENDMENTS/division/1/division/1" }, { "path": "annex/division/AMENDMENTS/division/1/division/1/division/1/division/31C", "kind": "division", "number": "31C", "heading": "If an entity elects to measure assets and liabilities at fair value and to use that fair value as the deemed cost in its opening IFRS statement of financial position because of severe hyperinflation (see paragraphs D26–D30), the entity’s first IFRS financial statements shall disclose an explanation of how, and why, the entity had, and then ceased to have, a functional currency that has both of the following characteristics:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-AMENDMENTS/division-1/division-1/division-1/division-31C", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/AMENDMENTS/division/1/division/1/division/1" }, { "path": "annex/division/AMENDMENTS/division/Appendix", "kind": "division", "number": "Appendix B", "heading": "Exceptions to the retrospective application of other IFRSs", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-AMENDMENTS/division-Appendix", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/AMENDMENTS" }, { "path": "annex/division/AMENDMENTS/division/Appendix/division/1", "kind": "division", "number": null, "heading": "Derecognition of financial assets and financial liabilities", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-AMENDMENTS/division-Appendix/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/AMENDMENTS/division/Appendix" }, { "path": "annex/division/AMENDMENTS/division/Appendix/division/1/division/B2", "kind": "division", "number": "B2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-AMENDMENTS/division-Appendix/division-1/division-B2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/AMENDMENTS/division/Appendix/division/1" }, { "path": "annex/division/3", "kind": "division", "number": null, "heading": "AMENDMENTS TO IFRS 9", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex" }, { "path": "annex/division/3/division/1", "kind": "division", "number": null, "heading": "IFRS 9 Financial Instruments (issued November 2009)", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-3/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/3" }, { "path": "annex/division/3/division/2", "kind": "division", "number": null, "heading": "IFRS 9 Financial Instruments (issued October 2010)", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-3/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/3" }, { "path": "annex/division/Amendments", "kind": "division", "number": "Amendments to IAS 12", "heading": "Income Taxes", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-Amendments", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex" }, { "path": "annex/division/Amendments/division/1", "kind": "division", "number": null, "heading": "DEFINITIONS", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-Amendments/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/Amendments" }, { "path": "annex/division/Amendments/division/1/division/1", "kind": "division", "number": null, "heading": "Tax base", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-Amendments/division-1/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/Amendments/division/1" }, { "path": "annex/division/Amendments/division/1/division/1/division/10", "kind": "division", "number": "10", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-Amendments/division-1/division-1/division-10", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/Amendments/division/1/division/1" }, { "path": "annex/division/Amendments/division/2", "kind": "division", "number": null, "heading": "MEASUREMENT", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-Amendments/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/Amendments" }, { "path": "annex/division/Amendments/division/2/division/51A", "kind": "division", "number": "51A", "heading": "In some jurisdictions, the manner in which an entity recovers (settles) the carrying amount of an asset (liability) may affect either or both of:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-Amendments/division-2/division-51A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/Amendments/division/2" }, { "path": "annex/division/Amendments/division/2/division/2", "kind": "division", "number": null, "heading": "Example A", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-Amendments/division-2/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/Amendments/division/2" }, { "path": "annex/division/Amendments/division/2/division/3", "kind": "division", "number": null, "heading": "Example B", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-Amendments/division-2/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/Amendments/division/2" }, { "path": 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"annex/division/INTERNATIONAL/division/3/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/1/division/10", "kind": "division", "number": "10", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-1/division-10", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/2", "kind": "division", "number": null, "heading": "The asset or liability", "url": "https://openlegislation.uk/eu-regulation-2012-1255/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/11", "kind": "division", "number": "11", "heading": "A fair value measurement is for a particular asset or liability. Therefore, when measuring fair value an entity shall take into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Such characteristics include, for example, the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-2/division-11", "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/12", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-2/division-12", "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/13", "kind": "division", "number": "13", "heading": "The asset or liability measured at fair value might be either of the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-2/division-13", "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/14", "kind": "division", "number": "14", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-2/division-14", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/2" }, { "path": "annex/division/INTERNATIONAL/division/3/division/3", "kind": "division", "number": null, "heading": "The transaction", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/3/division/15", "kind": "division", "number": "15", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-3/division-15", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/3/division/16", "kind": "division", "number": "16", "heading": "A fair value measurement assumes that the transaction to sell the asset or transfer the liability takes place either:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-3/division-16", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/3/division/17", "kind": "division", "number": "17", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-3/division-17", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/3/division/18", "kind": "division", "number": "18", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-3/division-18", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/3/division/19", "kind": "division", "number": "19", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-3/division-19", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/3/division/20", "kind": "division", "number": "20", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-3/division-20", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/3/division/21", "kind": "division", "number": "21", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-3/division-21", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/4", "kind": "division", "number": null, "heading": "Market participants", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/4/division/22", "kind": "division", "number": "22", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-4/division-22", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/4" }, { "path": "annex/division/INTERNATIONAL/division/3/division/4/division/23", "kind": "division", "number": "23", "heading": "In developing those assumptions, an entity need not identify specific market participants. Rather, the entity shall identify characteristics that distinguish market participants generally, considering factors specific to all the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-4/division-23", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/4" }, { "path": "annex/division/INTERNATIONAL/division/3/division/5", "kind": "division", "number": null, "heading": "The price", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-5", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/5/division/24", "kind": "division", "number": "24", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-5/division-24", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/5" }, { "path": "annex/division/INTERNATIONAL/division/3/division/5/division/25", "kind": "division", "number": "25", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-5/division-25", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/5" }, { "path": "annex/division/INTERNATIONAL/division/3/division/5/division/26", "kind": "division", "number": "26", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-5/division-26", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/5" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6", "kind": "division", "number": null, "heading": "Application to non-financial assets", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/1", "kind": "division", "number": null, "heading": "Highest and best use for non-financial assets", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/1/division/27", "kind": "division", "number": "27", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-1/division-27", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/1/division/28", "kind": "division", "number": "28", "heading": "The highest and best use of a non-financial asset takes into account the use of the asset that is physically possible, legally permissible and financially feasible, as follows:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-1/division-28", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/1/division/29", "kind": "division", "number": "29", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-1/division-29", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/1/division/30", "kind": "division", "number": "30", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-1/division-30", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/2", "kind": "division", "number": null, "heading": "Valuation premise for non-financial assets", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/2/division/31", "kind": "division", "number": "31", "heading": "The highest and best use of a non-financial asset establishes the valuation premise used to measure the fair value of the asset, as follows:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-2/division-31", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6/division/2" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/2/division/32", "kind": "division", "number": "32", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-2/division-32", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6/division/2" }, { "path": "annex/division/INTERNATIONAL/division/3/division/6/division/2/division/33", "kind": "division", "number": "33", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-6/division-2/division-33", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/6/division/2" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7", "kind": "division", "number": null, "heading": "Application to liabilities and an entity’s own equity instruments", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1", "kind": "division", "number": null, "heading": "General principles", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/34", "kind": "division", "number": "34", "heading": "A fair value measurement assumes that a financial or non-financial liability or an entity’s own equity instrument (eg equity interests issued as consideration in a business combination) is transferred to a market participant at the measurement date. The transfer of a liability or an entity’s own equity instrument assumes the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-34", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/35", "kind": "division", "number": "35", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-35", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/36", "kind": "division", "number": "36", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-36", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/4", "kind": "division", "number": null, "heading": "Liabilities and equity instruments held by other parties as assets", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/4/division/37", "kind": "division", "number": "37", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-4/division-37", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/4" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/4/division/38", "kind": "division", "number": "38", "heading": "In such cases, an entity shall measure the fair value of the liability or equity instrument as follows:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-4/division-38", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/4" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/4/division/39", "kind": "division", "number": "39", "heading": "An entity shall adjust the quoted price of a liability or an entity’s own equity instrument held by another party as an asset only if there are factors specific to the asset that are not applicable to the fair value measurement of the liability or equity instrument. An entity shall ensure that the price of the asset does not reflect the effect of a restriction preventing the sale of that asset. Some factors that may indicate that the quoted price of the asset should be adjusted include the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-4/division-39", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/4" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/5", "kind": "division", "number": null, "heading": "Liabilities and equity instruments not held by other parties as assets", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-5", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/5/division/40", "kind": "division", "number": "40", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-5/division-40", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/5" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/5/division/41", "kind": "division", "number": "41", "heading": "For example, when applying a present value technique an entity might take into account either of the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-1/division-5/division-41", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/1/division/5" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/2", "kind": "division", "number": null, "heading": "Non-performance risk", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/2/division/42", "kind": "division", "number": "42", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-2/division-42", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/2" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/2/division/43", "kind": "division", "number": "43", "heading": "When measuring the fair value of a liability, an entity shall take into account the effect of its credit risk (credit standing) and any other factors that might influence the likelihood that the obligation will or will not be fulfilled. That effect may differ depending on the liability, for example:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-2/division-43", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/2" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/2/division/44", "kind": "division", "number": "44", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-2/division-44", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/2" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/3", "kind": "division", "number": null, "heading": "Restriction preventing the transfer of a liability or an entity’s own equity instrument", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/3/division/45", "kind": "division", "number": "45", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-3/division-45", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/3/division/46", "kind": "division", "number": "46", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-3/division-46", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/4", "kind": "division", "number": null, "heading": "Financial liability with a demand feature", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7" }, { "path": "annex/division/INTERNATIONAL/division/3/division/7/division/4/division/47", "kind": "division", "number": "47", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-7/division-4/division-47", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/7/division/4" }, { "path": "annex/division/INTERNATIONAL/division/3/division/8", "kind": "division", "number": null, "heading": "Application to financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-8", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3" }, { "path": "annex/division/INTERNATIONAL/division/3/division/8/division/48", "kind": "division", "number": "48", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-8/division-48", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/8" }, { "path": "annex/division/INTERNATIONAL/division/3/division/8/division/49", "kind": "division", "number": "49", "heading": "An entity is permitted to use the exception in paragraph 48 only if the entity does all the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-8/division-49", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/8" }, { "path": "annex/division/INTERNATIONAL/division/3/division/8/division/50", "kind": "division", "number": "50", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-8/division-50", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/8" }, { "path": "annex/division/INTERNATIONAL/division/3/division/8/division/51", "kind": "division", "number": "51", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-8/division-51", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/8" }, { "path": "annex/division/INTERNATIONAL/division/3/division/8/division/52", "kind": "division", "number": "52", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-8/division-52", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/8" }, { "path": "annex/division/INTERNATIONAL/division/3/division/8/division/6", "kind": "division", "number": null, "heading": "Exposure to market risks", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-8/division-6", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/8" }, { "path": "annex/division/INTERNATIONAL/division/3/division/8/division/6/division/53", "kind": "division", "number": "53", "heading": null, "url": 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"repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/11/division/7" }, { "path": "annex/division/INTERNATIONAL/division/3/division/11/division/7/division/90", "kind": "division", "number": "90", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-3/division-11/division-7/division-90", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/3/division/11/division/7" }, { "path": "annex/division/INTERNATIONAL/division/4", "kind": "division", "number": null, "heading": "DISCLOSURE", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL" }, { "path": "annex/division/INTERNATIONAL/division/4/division/91", "kind": "division", "number": "91", "heading": "An entity shall disclose information that helps users of its financial statements assess both of the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-91", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/4/division/92", "kind": "division", "number": "92", "heading": "To meet the objectives in paragraph 91, an entity shall consider all the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-92", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/4/division/93", "kind": "division", "number": "93", "heading": "To meet the objectives in paragraph 91, an entity shall disclose, at a minimum, the following information for each class of assets and liabilities (see paragraph 94 for information on determining appropriate classes of assets and liabilities) measured at fair value (including measurements based on fair value within the scope of this IFRS) in the statement of financial position after initial recognition:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-93", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/4/division/94", "kind": "division", "number": "94", "heading": "An entity shall determine appropriate classes of assets and liabilities on the basis of the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-94", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/4/division/95", "kind": "division", "number": "95", "heading": "An entity shall disclose and consistently follow its policy for determining when transfers between levels of the fair value hierarchy are deemed to have occurred in accordance with paragraph 93(c) and (e)(iv). The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. Examples of policies for determining the timing of transfers include the following:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-95", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/4/division/96", "kind": "division", "number": "96", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-96", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/4/division/97", "kind": "division", "number": "97", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-97", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/4/division/98", "kind": "division", "number": "98", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-98", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/4/division/99", "kind": "division", "number": "99", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-4/division-99", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL/division/4" }, { "path": "annex/division/INTERNATIONAL/division/Appendix", "kind": "division", "number": "Appendix A", "heading": "Defined terms", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-INTERNATIONAL/division-Appendix", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/INTERNATIONAL" }, { "path": "annex/division/IFRIC", "kind": "division", "number": "IFRIC INTERPRETATION 20", "heading": "Stripping Costs in the Production Phase of a Surface Mine", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex" }, { "path": "annex/division/IFRIC/division/1", "kind": "division", "number": null, "heading": "REFERENCES", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC" }, { "path": "annex/division/IFRIC/division/2", "kind": "division", "number": null, "heading": "BACKGROUND", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC" }, { "path": "annex/division/IFRIC/division/2/division/1", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-2/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/2" }, { "path": "annex/division/IFRIC/division/2/division/2", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-2/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/2" }, { "path": "annex/division/IFRIC/division/2/division/3", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-2/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/2" }, { "path": "annex/division/IFRIC/division/2/division/4", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-2/division-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/2" }, { "path": "annex/division/IFRIC/division/2/division/5", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-2/division-5", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/2" }, { "path": "annex/division/IFRIC/division/3", "kind": "division", "number": null, "heading": "SCOPE", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC" }, { "path": "annex/division/IFRIC/division/3/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-3/division-6", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/3" }, { "path": "annex/division/IFRIC/division/4", "kind": "division", "number": null, "heading": "ISSUES", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC" }, { "path": "annex/division/IFRIC/division/4/division/7", "kind": "division", "number": "7", "heading": "This Interpretation addresses the following issues:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-4/division-7", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/4" }, { "path": "annex/division/IFRIC/division/5", "kind": "division", "number": null, "heading": "CONSENSUS", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC" }, { "path": "annex/division/IFRIC/division/5/division/1", "kind": "division", "number": null, "heading": "Recognition of production stripping costs as an asset", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5" }, { "path": "annex/division/IFRIC/division/5/division/1/division/8", "kind": "division", "number": "8", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-1/division-8", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/1" }, { "path": "annex/division/IFRIC/division/5/division/1/division/9", "kind": "division", "number": "9", "heading": "An entity shall recognise a stripping activity asset if, and only if, all of the following are met:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-1/division-9", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/1" }, { "path": "annex/division/IFRIC/division/5/division/1/division/10", "kind": "division", "number": "10", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-1/division-10", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/1" }, { "path": "annex/division/IFRIC/division/5/division/1/division/11", "kind": "division", "number": "11", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-1/division-11", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/1" }, { "path": "annex/division/IFRIC/division/5/division/2", "kind": "division", "number": null, "heading": "Initial measurement of the stripping activity asset", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5" }, { "path": "annex/division/IFRIC/division/5/division/2/division/12", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-2/division-12", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/2" }, { "path": "annex/division/IFRIC/division/5/division/2/division/13", "kind": "division", "number": "13", "heading": "When the costs of the stripping activity asset and the inventory produced are not separately identifiable, the entity shall allocate the production stripping costs between the inventory produced and the stripping activity asset by using an allocation basis that is based on a relevant production measure. This production measure shall be calculated for the identified component of the ore body, and shall be used as a benchmark to identify the extent to which the additional activity of creating a future benefit has taken place. Examples of such measures include:", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-2/division-13", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/2" }, { "path": "annex/division/IFRIC/division/5/division/3", "kind": "division", "number": null, "heading": "Subsequent measurement of the stripping activity asset", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5" }, { "path": "annex/division/IFRIC/division/5/division/3/division/14", "kind": "division", "number": "14", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-3/division-14", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/3" }, { "path": "annex/division/IFRIC/division/5/division/3/division/15", "kind": "division", "number": "15", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-3/division-15", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/3" }, { "path": "annex/division/IFRIC/division/5/division/3/division/16", "kind": "division", "number": "16", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-5/division-3/division-16", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/5/division/3" }, { "path": "annex/division/IFRIC/division/Appendix", "kind": "division", "number": "Appendix A", "heading": "Effective date and transition", "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-Appendix", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC" }, { "path": "annex/division/IFRIC/division/Appendix/division/A1", "kind": "division", "number": "A1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-Appendix/division-A1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/Appendix" }, { "path": "annex/division/IFRIC/division/Appendix/division/A2", "kind": "division", "number": "A2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-Appendix/division-A2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/Appendix" }, { "path": "annex/division/IFRIC/division/Appendix/division/A3", "kind": "division", "number": "A3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-Appendix/division-A3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/Appendix" }, { "path": "annex/division/IFRIC/division/Appendix/division/A4", "kind": "division", "number": "A4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2012-1255/annex/division-IFRIC/division-Appendix/division-A4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/IFRIC/division/Appendix" } ], "outstanding_effects": [], "made_under": [], "changes_made_to": 0, "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2012-1255/changes.json", "changes_made_by": 0, "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2012-1255/changes/by-it.json", "instruments_made_under": 0, "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2012-1255/instruments.json", "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/eur/2012/1255", "retrieved_at": "2026-11-01T14:48:55.718376+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." }