{
  "url": "https://openlegislation.uk/eu-regulation-2013-407/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-407/introduction.json",
  "legislation": "eur/2013/407",
  "legislation_title": "Commission Regulation (EU) No 407/2013 of 23 April 2013 correcting the Spanish and the Swedish versions of Regulation (EU) No 475/2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-407",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EU) No 407/2013\nof 23 April 2013\ncorrecting the Spanish and the Swedish versions of Regulation (EU) No 475/2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19\n(Text with EEA relevance)\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards and in particular Article 3(1) thereof,\nWhereas:\n(1)\nErrors appear in the Spanish and in the Swedish language versions of Commission Regulation (EU) No 475/2012, more precisely in Article 2 thereof as regards the application date of the amendments made by that Regulation to Commission Regulation (EC) No 1126/2008.\n(2)\nThe Swedish language version of that Regulation also contains some misprints.\n(3)\nRegulation (EU) No 475/2012 should therefore be corrected accordingly.\n(4)\nAs companies are required to apply the amendments made by points 1 and 2 of Article 1 of Regulation (EU) No 475/2012, at the latest, as from the commencement date of their first financial year starting on or after 1 July 2012, this Regulation should apply retroactively from 1 July 2012.\n(5)\nThe measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 243, 11.9.2002, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 146, 6.6.2012, p. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 320, 29.11.2008, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/407/introduction",
    "retrieved_at": "2026-11-01T14:48:41.650573+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."
}