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Division Offsetting financial assets and financial liabilitiesF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 13ADivision 13A
  2. 13BDivision 13B
  3. 13CTo meet the objective in paragraph 13B, an entity shall disclose, at the end of the reporting period, the following quantitative information separately for recognised financial assets and recognised financial liabilities that are within the scope of paragraph 13A:
  4. 13DDivision 13D
  5. 13EDivision 13E
  6. 13FDivision 13F
  7. EFFECTIVE DATE AND TRANSITION

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