# 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), Division 101: In any of the following circumstances an entity shall discontinue prospectively the hedge accounting specified in paragraphs 95–100:

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Status: repealed

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Source: https://www.legislation.gov.uk/eur/2013/1375/annex/division/Amendments/division/2/division/101 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1375/annex/division-Amendments/division-2/division-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.