{
  "url": "https://openlegislation.uk/eu-regulation-2013-301",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-301.json",
  "id": "eur/2013/301",
  "title": "Commission Regulation (EU) No 301/2013 of 27 March 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 Annual Improvements to International Financial Reporting Standards, 2009-2011 Cycle (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 301/2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 301/2013 of 27 March 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 Annual Improvements to International Financial Reporting Standards, 2009-2011 Cycle (Text with EEA relevance)",
  "citation": "EU Regulation No 301/2013",
  "type": "eur",
  "year": "2013",
  "number": "301",
  "version": "current",
  "date": "2013-03-27",
  "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-2013-301/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-2013-301/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      "status": "repealed",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-2013-301/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      "status": "repealed",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-2013-301/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      "status": "repealed",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-2013-301/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-2013-301/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/4A",
      "kind": "division",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-1/division-4A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/4B",
      "kind": "division",
      "number": "4B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-1/division-4B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "PRESENTATION AND DISCLOSURE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Explanation of transition to IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/2"
    },
    {
      "path": "annex/division/2/division/2/division/1/division/23A",
      "kind": "division",
      "number": "23A",
      "heading": "An entity that has applied IFRSs in a previous period, as described in paragraph 4A, shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-2/division-1/division-23A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/2/division/1/division/23B",
      "kind": "division",
      "number": "23B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-2/division-1/division-23B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/3/division/39P",
      "kind": "division",
      "number": "39P",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-2/division-3/division-39P",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/3"
    },
    {
      "path": "annex/division/3",
      "kind": "division",
      "number": null,
      "heading": "Amendment to Appendix D of IFRS 1 First-time Adoption of International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/3/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-3/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3"
    },
    {
      "path": "annex/division/3/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Borrowing costs",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-3/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/1"
    },
    {
      "path": "annex/division/3/division/1/division/1/division/D23",
      "kind": "division",
      "number": "D23",
      "heading": "A first-time adopter can elect to apply the requirements of IAS 23 from the date of transition or from an earlier date as permitted by paragraph 28 of IAS 23. From the date on which an entity that applies this exemption begins to apply IAS 23, the entity:",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-3/division-1/division-1/division-D23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/1/division/1"
    },
    {
      "path": "annex/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3"
    },
    {
      "path": "annex/division/3/division/2/division/39Q",
      "kind": "division",
      "number": "39Q",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-3/division-2/division-39Q",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/3/division/2"
    },
    {
      "path": "annex/division/4",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 1 Presentation of Financial Statements",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/4/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4"
    },
    {
      "path": "annex/division/4/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Complete set of financial statements",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/10",
      "kind": "division",
      "number": "10",
      "heading": "A complete set of financial statements comprises:",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Comparative information",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Minimum comparative information",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/1/division/38",
      "kind": "division",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-1/division-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/1/division/38A",
      "kind": "division",
      "number": "38A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-1/division-38A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/1/division/38B",
      "kind": "division",
      "number": "38B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-1/division-38B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Additional comparative information",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/2/division/38C",
      "kind": "division",
      "number": "38C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-2/division-38C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/2"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/2/division/38D",
      "kind": "division",
      "number": "38D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-2/division-38D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/2"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/2/division/39",
      "kind": "division",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-2/division-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/2"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/2/division/40",
      "kind": "division",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-2/division-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/2"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Change in accounting policy, retrospective restatement or reclassification",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/3/division/40A",
      "kind": "division",
      "number": "40A",
      "heading": "An entity shall present a third statement of financial position as at the beginning of the preceding period in addition to the minimum comparative financial statements required in paragraph 38A if:",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-3/division-40A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/3/division/40B",
      "kind": "division",
      "number": "40B",
      "heading": "In the circumstances described in paragraph 40A, an entity shall present three statements of financial position as at:",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-3/division-40B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/3/division/40C",
      "kind": "division",
      "number": "40C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-3/division-40C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/3/division/40D",
      "kind": "division",
      "number": "40D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-3/division-40D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/4/division/1/division/1/division/2/division/3/division/41",
      "kind": "division",
      "number": "41",
      "heading": "If an entity changes the presentation or classification of items in its financial statements, it shall reclassify comparative amounts unless reclassification is impracticable. When an entity reclassifies comparative amounts, it shall disclose (including as at the beginning of the preceding period):",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-1/division-1/division-2/division-3/division-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/1/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": "TRANSITION AND EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4"
    },
    {
      "path": "annex/division/4/division/2/division/139L",
      "kind": "division",
      "number": "139L",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-4/division-2/division-139L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/4/division/2"
    },
    {
      "path": "annex/division/5",
      "kind": "division",
      "number": null,
      "heading": "Consequential amendments to other standards resulting from the amendment to IAS 1",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/6",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/6/division/1",
      "kind": "division",
      "number": null,
      "heading": "PRESENTATION AND DISCLOSURE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-6/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/6"
    },
    {
      "path": "annex/division/6/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Comparative information",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-6/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/6/division/1"
    },
    {
      "path": "annex/division/6/division/1/division/1/division/21",
      "kind": "division",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-6/division-1/division-1/division-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/6/division/1/division/1"
    },
    {
      "path": "annex/division/6/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-6/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/6"
    },
    {
      "path": "annex/division/6/division/2/division/39R",
      "kind": "division",
      "number": "39R",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-6/division-2/division-39R",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/6/division/2"
    },
    {
      "path": "annex/division/7",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 34 Interim Financial Reporting",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/7/division/1",
      "kind": "division",
      "number": null,
      "heading": "CONTENT OF AN INTERIM FINANCIAL REPORT",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-7/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/7"
    },
    {
      "path": "annex/division/7/division/1/division/5",
      "kind": "division",
      "number": "5",
      "heading": "IAS 1 defines a complete set of financial statements as including the following components:",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-7/division-1/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/7/division/1"
    },
    {
      "path": "annex/division/7/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-7/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/7"
    },
    {
      "path": "annex/division/7/division/2/division/52",
      "kind": "division",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-7/division-2/division-52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/7/division/2"
    },
    {
      "path": "annex/division/8",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 16 Property, Plant and Equipment",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/8/division/1",
      "kind": "division",
      "number": null,
      "heading": "RECOGNITION",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-8/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/8"
    },
    {
      "path": "annex/division/8/division/1/division/8",
      "kind": "division",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-8/division-1/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/8/division/1"
    },
    {
      "path": "annex/division/8/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-8/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/8"
    },
    {
      "path": "annex/division/8/division/2/division/81G",
      "kind": "division",
      "number": "81G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-8/division-2/division-81G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/8/division/2"
    },
    {
      "path": "annex/division/9",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 32 Financial Instruments: Presentation",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/9/division/1",
      "kind": "division",
      "number": null,
      "heading": "PRESENTATION",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/9"
    },
    {
      "path": "annex/division/9/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Interest, dividends, losses and gains (see also paragraph AG37)",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/9/division/1"
    },
    {
      "path": "annex/division/9/division/1/division/1/division/35",
      "kind": "division",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9/division-1/division-1/division-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/9/division/1/division/1"
    },
    {
      "path": "annex/division/9/division/1/division/1/division/35A",
      "kind": "division",
      "number": "35A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9/division-1/division-1/division-35A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/9/division/1/division/1"
    },
    {
      "path": "annex/division/9/division/1/division/1/division/37",
      "kind": "division",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9/division-1/division-1/division-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/9/division/1/division/1"
    },
    {
      "path": "annex/division/9/division/1/division/1/division/39",
      "kind": "division",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9/division-1/division-1/division-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/9/division/1/division/1"
    },
    {
      "path": "annex/division/9/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/9"
    },
    {
      "path": "annex/division/9/division/2/division/97M",
      "kind": "division",
      "number": "97M",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-9/division-2/division-97M",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/9/division/2"
    },
    {
      "path": "annex/division/10",
      "kind": "division",
      "number": null,
      "heading": "Consequential amendments to other standards resulting from the amendment to IAS 32",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/11",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/11/division/1",
      "kind": "division",
      "number": null,
      "heading": "CONSENSUS",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-11/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/11"
    },
    {
      "path": "annex/division/11/division/1/division/11",
      "kind": "division",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-11/division-1/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/11/division/1"
    },
    {
      "path": "annex/division/11/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-11/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/11"
    },
    {
      "path": "annex/division/11/division/2/division/17",
      "kind": "division",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-11/division-2/division-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/11/division/2"
    },
    {
      "path": "annex/division/12",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 34 Interim Financial Reporting",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/12/division/1",
      "kind": "division",
      "number": null,
      "heading": "CONTENT OF AN INTERIM FINANCIAL REPORT",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-12/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/12"
    },
    {
      "path": "annex/division/12/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Other disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-12/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/12/division/1"
    },
    {
      "path": "annex/division/12/division/1/division/1/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-2013-301/annex/division-12/division-1/division-1/division-16A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/12/division/1/division/1"
    },
    {
      "path": "annex/division/12/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-12/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/12"
    },
    {
      "path": "annex/division/12/division/2/division/53",
      "kind": "division",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-301/annex/division-12/division-2/division-53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/12/division/2"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2013-301/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2013-301/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2013-301/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/301",
    "retrieved_at": "2026-11-01T14:48:45.059938+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."
}