{
  "url": "https://openlegislation.uk/eu-regulation-2013-1174",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1174.json",
  "id": "eur/2013/1174",
  "title": "Commission Regulation (EU) No 1174/2013 of 20 November 2013 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 Standards 10 and 12 and International Accounting Standard 27 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 1174/2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 1174/2013 of 20 November 2013 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 Standards 10 and 12 and International Accounting Standard 27 (Text with EEA relevance)",
  "citation": "EU Regulation No 1174/2013",
  "type": "eur",
  "year": "2013",
  "number": "1174",
  "version": "current",
  "date": "2013-11-20",
  "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-2013-1174/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-2013-1174/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      "status": "repealed",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-2013-1174/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      "status": "repealed",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-2013-1174/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      "status": "repealed",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-2013-1174/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-2013-1174/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Investment",
      "kind": "division",
      "number": "Investment Entities",
      "heading": "(Amendments to IFRS 10, IFRS 12 and IAS 27)",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Investment/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRS 10 Consolidated Financial Statements",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment"
    },
    {
      "path": "annex/division/Investment/division/1/division/2",
      "kind": "division",
      "number": "2",
      "heading": "To meet the objective in paragraph 1, this IFRS:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1"
    },
    {
      "path": "annex/division/Investment/division/1/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1"
    },
    {
      "path": "annex/division/Investment/division/1/division/4",
      "kind": "division",
      "number": "4",
      "heading": "An entity that is a parent shall present consolidated financial statements. This IFRS applies to all entities, except as follows:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1"
    },
    {
      "path": "annex/division/Investment/division/1/division/n4",
      "kind": "division",
      "number": null,
      "heading": "DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-n4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1"
    },
    {
      "path": "annex/division/Investment/division/1/division/n4/division/27",
      "kind": "division",
      "number": "27",
      "heading": "A parent shall determine whether it is an investment entity. An investment entity is an entity that:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-n4/division-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/n4"
    },
    {
      "path": "annex/division/Investment/division/1/division/n4/division/28",
      "kind": "division",
      "number": "28",
      "heading": "In assessing whether it meets the definition described in paragraph 27, an entity shall consider whether it has the following typical characteristics of an investment entity:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-n4/division-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/n4"
    },
    {
      "path": "annex/division/Investment/division/1/division/n4/division/29",
      "kind": "division",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-n4/division-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/n4"
    },
    {
      "path": "annex/division/Investment/division/1/division/n4/division/30",
      "kind": "division",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-n4/division-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/n4"
    },
    {
      "path": "annex/division/Investment/division/1/division/5",
      "kind": "division",
      "number": null,
      "heading": "INVESTMENT ENTITIES: EXCEPTION TO CONSOLIDATION",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1"
    },
    {
      "path": "annex/division/Investment/division/1/division/5/division/31",
      "kind": "division",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-5/division-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/5"
    },
    {
      "path": "annex/division/Investment/division/1/division/5/division/32",
      "kind": "division",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-5/division-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/5"
    },
    {
      "path": "annex/division/Investment/division/1/division/5/division/33",
      "kind": "division",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-5/division-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/5"
    },
    {
      "path": "annex/division/Investment/division/1/division/6",
      "kind": "division",
      "number": null,
      "heading": "DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/B85A",
      "kind": "division",
      "number": "B85A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-B85A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2",
      "kind": "division",
      "number": null,
      "heading": "Business purpose",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/B85B",
      "kind": "division",
      "number": "B85B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-B85B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/B85C",
      "kind": "division",
      "number": "B85C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-B85C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/B85D",
      "kind": "division",
      "number": "B85D",
      "heading": "An investment entity may also participate in the following investment-related activities, either directly or through a subsidiary, if these activities are undertaken to maximise the investment return (capital appreciation or investment income) from its investees and do not represent a separate substantial business activity or a separate substantial source of income to the investment entity:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-B85D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/B85E",
      "kind": "division",
      "number": "B85E",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-B85E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/5",
      "kind": "division",
      "number": null,
      "heading": "Exit strategies",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/5/division/B85F",
      "kind": "division",
      "number": "B85F",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-5/division-B85F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2/division/5"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/5/division/B85G",
      "kind": "division",
      "number": "B85G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-5/division-B85G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2/division/5"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/5/division/B85H",
      "kind": "division",
      "number": "B85H",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-5/division-B85H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2/division/5"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/6",
      "kind": "division",
      "number": null,
      "heading": "Earnings from investments",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/6/division/B85I",
      "kind": "division",
      "number": "B85I",
      "heading": "An entity is not investing solely for capital appreciation, investment income, or both, if the entity or another member of the group containing the entity (ie the group that is controlled by the investment entity’s ultimate parent) obtains, or has the objective of obtaining, other benefits from the entity’s investments that are not available to other parties that are not related to the investee. Such benefits include:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-6/division-B85I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2/division/6"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/2/division/6/division/B85J",
      "kind": "division",
      "number": "B85J",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-2/division-6/division-B85J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/2/division/6"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/3",
      "kind": "division",
      "number": null,
      "heading": "Fair value measurement",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/3/division/B85K",
      "kind": "division",
      "number": "B85K",
      "heading": "An essential element of the definition of an investment entity is that it measures and evaluates the performance of substantially all of its investments on a fair value basis, because using fair value results in more relevant information than, for example, consolidating its subsidiaries or using the equity method for its interests in associates or joint ventures. In order to demonstrate that it meets this element of the definition, an investment entity:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-3/division-B85K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/3/division/B85L",
      "kind": "division",
      "number": "B85L",
      "heading": "In order to meet the requirement in B85K(a), an investment entity would:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-3/division-B85L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/3/division/B85M",
      "kind": "division",
      "number": "B85M",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-3/division-B85M",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4",
      "kind": "division",
      "number": null,
      "heading": "Typical characteristics of an investment entity",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/B85N",
      "kind": "division",
      "number": "B85N",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-B85N",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": "More than one investment",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/2/division/B85O",
      "kind": "division",
      "number": "B85O",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-2/division-B85O",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/2"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/2/division/B85P",
      "kind": "division",
      "number": "B85P",
      "heading": "There may be times when the entity holds a single investment. However, holding a single investment does not necessarily prevent an entity from meeting the definition of an investment entity. For example, an investment entity may hold only a single investment when the entity:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-2/division-B85P",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/2"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/3",
      "kind": "division",
      "number": null,
      "heading": "More than one investor",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/3/division/B85Q",
      "kind": "division",
      "number": "B85Q",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-3/division-B85Q",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/3"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/3/division/B85R",
      "kind": "division",
      "number": "B85R",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-3/division-B85R",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/3"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/3/division/B85S",
      "kind": "division",
      "number": "B85S",
      "heading": "There may also be times when the entity temporarily has a single investor. For example, an investment entity may have only a single investor when the entity:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-3/division-B85S",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/3"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/4",
      "kind": "division",
      "number": null,
      "heading": "Unrelated investors",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/4/division/B85T",
      "kind": "division",
      "number": "B85T",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-4/division-B85T",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/4"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/4/division/B85U",
      "kind": "division",
      "number": "B85U",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-4/division-B85U",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/4"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/5",
      "kind": "division",
      "number": null,
      "heading": "Ownership interests",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/5/division/B85V",
      "kind": "division",
      "number": "B85V",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-5/division-B85V",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/5"
    },
    {
      "path": "annex/division/Investment/division/1/division/6/division/4/division/5/division/B85W",
      "kind": "division",
      "number": "B85W",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-6/division-4/division-5/division-B85W",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/6/division/4/division/5"
    },
    {
      "path": "annex/division/Investment/division/1/division/7",
      "kind": "division",
      "number": null,
      "heading": "ACCOUNTING FOR A CHANGE IN INVESTMENT ENTITY STATUS",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/B100",
      "kind": "division",
      "number": "B100",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-B100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/B101",
      "kind": "division",
      "number": "B101",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-B101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C1B",
      "kind": "division",
      "number": "C1B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C1B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C2A",
      "kind": "division",
      "number": "C2A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C2A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C3A",
      "kind": "division",
      "number": "C3A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C3A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C3B",
      "kind": "division",
      "number": "C3B",
      "heading": "Except for any subsidiary that is consolidated in accordance with paragraph 32 (to which paragraphs C3 and C6 or paragraphs C4–C4C, whichever is relevant, apply), an investment entity shall measure its investment in each subsidiary at fair value through profit or loss as if the requirements of this IFRS had always been effective. The investment entity shall retrospectively adjust both the annual period that immediately precedes the date of initial application and equity at the beginning of the immediately preceding period for any difference between:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C3B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C3C",
      "kind": "division",
      "number": "C3C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C3C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C3D",
      "kind": "division",
      "number": "C3D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C3D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C3E",
      "kind": "division",
      "number": "C3E",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C3E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C3F",
      "kind": "division",
      "number": "C3F",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C3F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/1/division/7/division/C6A",
      "kind": "division",
      "number": "C6A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-1/division-7/division-C6A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/1/division/7"
    },
    {
      "path": "annex/division/Investment/division/Appendix",
      "kind": "division",
      "number": "Appendix",
      "heading": "Consequential amendments to other Standards",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/1",
      "kind": "division",
      "number": null,
      "heading": "IFRS 1 First-time Adoption of International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/1/division/39T",
      "kind": "division",
      "number": "39T",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-1/division-39T",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/1"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/1/division/D16",
      "kind": "division",
      "number": "D16",
      "heading": "If a subsidiary becomes a first-time adopter later than its parent, the subsidiary shall, in its financial statements, measure its assets and liabilities at either:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-1/division-D16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/1"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/1/division/D17",
      "kind": "division",
      "number": "D17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-1/division-D17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/1"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/1/division/4",
      "kind": "division",
      "number": null,
      "heading": "Investment entities",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-1/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/1"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/1/division/4/division/E6",
      "kind": "division",
      "number": "E6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-1/division-4/division-E6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/1/division/4"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/1/division/4/division/E7",
      "kind": "division",
      "number": "E7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-1/division-4/division-E7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/1/division/4"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/2",
      "kind": "division",
      "number": null,
      "heading": "IFRS 3 Business Combinations",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/2/division/2A",
      "kind": "division",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-2/division-2A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/2/division/7",
      "kind": "division",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-2/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/2/division/64G",
      "kind": "division",
      "number": "64G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-2/division-64G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/3",
      "kind": "division",
      "number": null,
      "heading": "IFRS 7 Financial Instruments: Disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/3/division/3",
      "kind": "division",
      "number": "3",
      "heading": "This IFRS shall be applied by all entities to all types of financial instruments, except:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/3/division/44X",
      "kind": "division",
      "number": "44X",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-3/division-44X",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/4",
      "kind": "division",
      "number": null,
      "heading": "IAS 7 Statement of Cash Flows",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/4/division/40A",
      "kind": "division",
      "number": "40A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-4/division-40A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/4"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/4/division/42A",
      "kind": "division",
      "number": "42A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-4/division-42A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/4"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/4/division/42B",
      "kind": "division",
      "number": "42B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-4/division-42B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/4"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/4/division/58",
      "kind": "division",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-4/division-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/4"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/5",
      "kind": "division",
      "number": null,
      "heading": "IAS 12 Income Taxes",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/5/division/58",
      "kind": "division",
      "number": "58",
      "heading": "Current and deferred tax shall be recognised as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-5/division-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/5"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/5/division/68C",
      "kind": "division",
      "number": "68C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-5/division-68C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/5"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/5/division/98C",
      "kind": "division",
      "number": "98C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-5/division-98C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/5"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/6",
      "kind": "division",
      "number": null,
      "heading": "IAS 24 Related Party Disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/6/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-6/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/6"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/6/division/9",
      "kind": "division",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-6/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/6"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/6/division/28B",
      "kind": "division",
      "number": "28B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-6/division-28B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/6"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/7",
      "kind": "division",
      "number": null,
      "heading": "IAS 32 Financial Instruments: Presentation",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/7/division/4",
      "kind": "division",
      "number": "4",
      "heading": "This Standard shall be applied by all entities to all types of financial instruments except:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-7/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/7"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/7/division/97N",
      "kind": "division",
      "number": "97N",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-7/division-97N",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/7"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/8",
      "kind": "division",
      "number": null,
      "heading": "IAS 34 Interim Financial Reporting",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/8/division/16A",
      "kind": "division",
      "number": "16A",
      "heading": "In addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, in the notes to its interim financial statements, if not disclosed elsewhere in the interim financial report. The information shall normally be reported on a financial year-to-date basis.",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-8/division-16A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/8"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/8/division/54",
      "kind": "division",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-8/division-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/8"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/9",
      "kind": "division",
      "number": null,
      "heading": "IAS 39 Financial Instruments: Recognition and Measurement",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/9/division/2",
      "kind": "division",
      "number": "2",
      "heading": "This Standard shall be applied by all entities to all types of financial instruments except:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-9/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/9"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/9/division/80",
      "kind": "division",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-9/division-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/9"
    },
    {
      "path": "annex/division/Investment/division/Appendix/division/9/division/103R",
      "kind": "division",
      "number": "103R",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-Appendix/division-9/division-103R",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/Appendix/division/9"
    },
    {
      "path": "annex/division/Investment/division/3",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRS 12 Disclosure of Interests in Other Entities",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment"
    },
    {
      "path": "annex/division/Investment/division/3/division/2",
      "kind": "division",
      "number": "2",
      "heading": "To meet the objective in paragraph 1, an entity shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2",
      "kind": "division",
      "number": null,
      "heading": "Investment entity status",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/9A",
      "kind": "division",
      "number": "9A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-9A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/9B",
      "kind": "division",
      "number": "9B",
      "heading": "When an entity becomes, or ceases to be, an investment entity, it shall disclose the change of investment entity status and the reasons for the change. In addition, an entity that becomes an investment entity shall disclose the effect of the change of status on the financial statements for the period presented, including:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-9B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3",
      "kind": "division",
      "number": null,
      "heading": "INTERESTS IN UNCONSOLIDATED SUBSIDIARIES (INVESTMENT ENTITIES)",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/19A",
      "kind": "division",
      "number": "19A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-19A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/19B",
      "kind": "division",
      "number": "19B",
      "heading": "For each unconsolidated subsidiary, an investment entity shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-19B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/19C",
      "kind": "division",
      "number": "19C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-19C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/19D",
      "kind": "division",
      "number": "19D",
      "heading": "An investment entity shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-19D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/19E",
      "kind": "division",
      "number": "19E",
      "heading": "If, during the reporting period, an investment entity or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to an unconsolidated subsidiary (eg purchasing assets of, or instruments issued by, the subsidiary or assisting the subsidiary in obtaining financial support), the entity shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-19E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/19F",
      "kind": "division",
      "number": "19F",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-19F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/19G",
      "kind": "division",
      "number": "19G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-19G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/21A",
      "kind": "division",
      "number": "21A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-21A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/25A",
      "kind": "division",
      "number": "25A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-25A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/3/division/n2/division/3/division/C1B",
      "kind": "division",
      "number": "C1B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-3/division-n2/division-3/division-C1B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/3/division/n2/division/3"
    },
    {
      "path": "annex/division/Investment/division/4",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IAS 27 Separate Financial Statements",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment"
    },
    {
      "path": "annex/division/Investment/division/4/division/5",
      "kind": "division",
      "number": "5",
      "heading": "The following terms are defined in Appendix A of IFRS 10 Consolidated Financial Statements, Appendix A of IFRS 11 Joint Arrangements and paragraph 3 of IAS 28 Investments in Associates and Joint Ventures:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/6",
      "kind": "division",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/8A",
      "kind": "division",
      "number": "8A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-8A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/11A",
      "kind": "division",
      "number": "11A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-11A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/11B",
      "kind": "division",
      "number": "11B",
      "heading": "When a parent ceases to be an investment entity, or becomes an investment entity, it shall account for the change from the date when the change in status occurred, as follows:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-11B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/16A",
      "kind": "division",
      "number": "16A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-16A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/17",
      "kind": "division",
      "number": "17",
      "heading": "When a parent (other than a parent covered by paragraphs 16–16A) or an investor with joint control of, or significant influence over, an investee prepares separate financial statements, the parent or investor shall identify the financial statements prepared in accordance with IFRS 10, IFRS 11 or IAS 28 (as amended in 2011) to which they relate. The parent or investor shall also disclose in its separate financial statements:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18",
      "kind": "division",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18A",
      "kind": "division",
      "number": "18A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18B",
      "kind": "division",
      "number": "18B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18C",
      "kind": "division",
      "number": "18C",
      "heading": "At the date of initial application, an investment entity that previously measured its investment in a subsidiary at cost shall instead measure that investment at fair value through profit or loss as if the requirements of this IFRS had always been effective. The investment entity shall adjust retrospectively the annual period immediately preceding the date of initial application and shall adjust retained earnings at the beginning of the immediately preceding period for any difference between:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18D",
      "kind": "division",
      "number": "18D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18E",
      "kind": "division",
      "number": "18E",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18F",
      "kind": "division",
      "number": "18F",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18G",
      "kind": "division",
      "number": "18G",
      "heading": "If measuring the investment in the subsidiary in accordance with paragraphs 18C–18F is impracticable (as defined in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors), an investment entity shall apply the requirements of this IFRS at the beginning of the earliest period for which application of paragraphs 18C–18F is practicable, which may be the current period. The investor shall adjust retrospectively the annual period immediately preceding the date of initial application, unless the beginning of the earliest period for which application of this paragraph is practicable is the current period. When the date that it is practicable for the investment entity to measure the fair value of the subsidiary is earlier than the beginning of the immediately preceding period, the investor shall adjust equity at the beginning of the immediately preceding period for any difference between:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18H",
      "kind": "division",
      "number": "18H",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    },
    {
      "path": "annex/division/Investment/division/4/division/18I",
      "kind": "division",
      "number": "18I",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1174/annex/division-Investment/division-4/division-18I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Investment/division/4"
    }
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}