{
  "url": "https://openlegislation.uk/eu-regulation-2013-1375",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1375.json",
  "id": "eur/2013/1375",
  "title": "Commission Regulation (EU) No 1375/2013 of 19 December 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 Accounting Standard 39 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 1375/2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 1375/2013 of 19 December 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 Accounting Standard 39 (Text with EEA relevance)",
  "citation": "EU Regulation No 1375/2013",
  "type": "eur",
  "year": "2013",
  "number": "1375",
  "version": "current",
  "date": "2013-12-19",
  "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-2013-1375/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-2013-1375/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      "status": "repealed",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-2013-1375/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      "status": "repealed",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-2013-1375/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      "status": "repealed",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-2013-1375/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-2013-1375/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Amendments",
      "kind": "division",
      "number": "Amendments to IAS 39 Financial Instruments: Recogn",
      "heading": "Novation of Derivatives and Continuation of Hedge Accounting",
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Amendments/division/1",
      "kind": "division",
      "number": null,
      "heading": "Fair value hedges",
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments"
    },
    {
      "path": "annex/division/Amendments/division/1/division/91",
      "kind": "division",
      "number": "91",
      "heading": "An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments/division-1/division-91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Amendments/division/2",
      "kind": "division",
      "number": null,
      "heading": "Cash flow hedges",
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments"
    },
    {
      "path": "annex/division/Amendments/division/2/division/101",
      "kind": "division",
      "number": "101",
      "heading": "In any of the following circumstances an entity shall discontinue prospectively the hedge accounting specified in paragraphs 95–100:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments/division-2/division-101",
      "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": "Effective date and transition",
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/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/2/division/108D",
      "kind": "division",
      "number": "108D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments/division-2/division-2/division-108D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/2/division/2"
    },
    {
      "path": "annex/division/Amendments/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Assessing hedge effectiveness",
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/2"
    },
    {
      "path": "annex/division/Amendments/division/2/division/3/division/AG113A",
      "kind": "division",
      "number": "AG113A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments/division-2/division-3/division-AG113A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/2/division/3"
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-12-20",
      "size": 832218,
      "url": "https://openlegislation.uk/eu-regulation-2013-1375/pdf/eur_20131375_adopted_en.pdf",
      "source_url": "https://www.legislation.gov.uk/eur/2013/1375/pdfs/eur_20131375_adopted_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2013-1375/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2013-1375/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2013-1375/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1375",
    "retrieved_at": "2026-11-01T14:48:04.352529+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."
}