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Division 28 F1

United Kingdom

Original text. Later amendments are not shown.

Under IFRS, ‘ Revaluation reserves ’ shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.

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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).