OpenLegislation

Division 6 F1

United Kingdom

Original text. Later amendments are not shown.

Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as ‘ other assets ’ where presentation as asset is allowed under the relevant national GAAP.

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).