# Commission Regulation (EU) No 1256/2012 of 13 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 Financial Reporting Standard 7 and International Accounting Standard 32 (Text with EEA relevance) (revoked), Division AG38B: To meet the criterion in paragraph 42(a), an entity must currently have a legally enforceable right of set-off. This means that the right of set-off:

Extent: E+W+S+N.I.
Status: repealed

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/eur/2012/1256/annex/division/Offsetting/division/2/division/1/division/AG38B (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-1256/annex/division-Offsetting/division-2/division-1/division-AG38B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.