{ "url": "https://openlegislation.uk/eu-regulation-2015-2441", "json_url": "https://openlegislation.uk/eu-regulation-2015-2441.json", "id": "eur/2015/2441", "title": "Commission Regulation (EU) 2015/2441 of 18 December 2015 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 27 (Text with EEA relevance) (revoked)", "short_title": "Regulation (EU) 2015/2441 amending Regulation (EC) No 1126/2008 adopting certain international accounting…", "long_title": "Commission Regulation (EU) 2015/2441 of 18 December 2015 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 27 (Text with EEA relevance)", "citation": "EU Regulation 2015/2441", "type": "eur", "year": "2015", "number": "2441", "version": "current", "date": "2015-12-18", "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-2015-2441/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null, "url": "https://openlegislation.uk/eu-regulation-2015-2441/article-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "article/2", "kind": "article", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2441/article-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "article/3", "kind": "article", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2441/article-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "signature", "kind": "signature", "number": null, "heading": "Signature", "url":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-2015-2441/signature", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "annex", "kind": "annex", "number": null, "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "annex/division/1", "kind": "division", "number": "Equity Method in Separate Financial Statements", "heading": "(Amendments to IAS 27)", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex" }, { "path": "annex/division/1/division/Amendments", "kind": "division", "number": "Amendments to IAS 27", "heading": "Separate Financial Statements", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1" }, { "path": "annex/division/1/division/Amendments/division/1", "kind": "division", "number": null, "heading": "DEFINITIONS", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments" }, { "path": "annex/division/1/division/Amendments/division/1/division/4", "kind": "division", "number": "4", "heading": "The following terms are used in this Standard with the meanings specified:", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-1/division-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments/division/1" }, { "path": "annex/division/1/division/Amendments/division/1/division/5", "kind": "division", "number": "5", "heading": "The following terms are defined in Appendix A of IFRS 10 Consolidated Financial Statements, Appendix A of IFRS 11 Joint Arrangements and paragraph 3 of IAS 28:", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-1/division-5", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments/division/1" }, { "path": "annex/division/1/division/Amendments/division/1/division/6", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-1/division-6", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments/division/1" }, { "path": "annex/division/1/division/Amendments/division/1/division/7", "kind": "division", "number": "7", "heading": "The financial statements of an entity that does not have a subsidiary, associate or joint venturer's interest in a joint venture are not separate financial statements.", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-1/division-7", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments/division/1" }, { "path": "annex/division/1/division/Amendments/division/2", "kind": "division", "number": null, "heading": "PREPARATION OF SEPARATE FINANCIAL STATEMENTS", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments" }, { "path": "annex/division/1/division/Amendments/division/2/division/10", "kind": "division", "number": "10", "heading": "When an entity prepares separate financial statements, it shall account for investments in subsidiaries, joint ventures and associates either:", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-2/division-10", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments/division/2" }, { "path": "annex/division/1/division/Amendments/division/2/division/11B", "kind": "division", "number": "11B", "heading": "When a parent ceases to be an investment entity, or becomes an investment entity, it shall account for the change from the date when the change in status occurred, as follows:", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-2/division-11B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments/division/2" }, { "path": "annex/division/1/division/Amendments/division/2/division/12", "kind": "division", "number": "12", "heading": "Dividends from a subsidiary, a joint venture or an associate are recognised in the separate financial statements of an entity when the entity's right to receive the dividend is established. The dividend is recognised in profit or loss unless the entity elects to use the equity method, in which case the dividend is recognised as a reduction from the carrying amount of the investment.", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-2/division-12", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments/division/2" }, { "path": "annex/division/1/division/Amendments/division/3", "kind": "division", "number": null, "heading": "EFFECTIVE DATE AND TRANSITION", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments" }, { "path": "annex/division/1/division/Amendments/division/3/division/18J", "kind": "division", "number": "18J", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Amendments/division-3/division-18J", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Amendments/division/3" }, { "path": "annex/division/1/division/Consequential", "kind": "division", "number": "Consequential amendments to other Standards", "heading": "IFRS 1 First-time Adoption of International Financial Reporting Standards", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Consequential", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1" }, { "path": "annex/division/1/division/Consequential/division/1", "kind": "division", "number": null, "heading": "EFFECTIVE DATE", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Consequential/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Consequential" }, { "path": "annex/division/1/division/Consequential/division/1/division/39Z", "kind": "division", "number": "39Z", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Consequential/division-1/division-39Z", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Consequential/division/1" }, { "path": "annex/division/1/division/Consequential/division/1/division/2", "kind": "division", "number": null, "heading": "Investments in subsidiaries, joint ventures and associates", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Consequential/division-1/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Consequential/division/1" }, { "path": "annex/division/1/division/Consequential/division/1/division/2/division/D14", "kind": "division", "number": "D14", "heading": "When an entity prepares separate financial statements, IAS 27 requires it to account for its investments in subsidiaries, joint ventures and associates either:", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Consequential/division-1/division-2/division-D14", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Consequential/division/1/division/2" }, { "path": "annex/division/1/division/Consequential/division/1/division/2/division/D15A", "kind": "division", "number": "D15A", "heading": "If a first-time adopter accounts for such an investment using the equity method procedures as described in IAS 28:", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-Consequential/division-1/division-2/division-D15A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/Consequential/division/1/division/2" }, { "path": "annex/division/1/division/3", "kind": "division", "number": null, "heading": "IAS 28 Investments in Associates and Joint Ventures", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1" }, { "path": "annex/division/1/division/3/division/1", "kind": "division", "number": null, "heading": "Changes in ownership interest", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-3/division-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/3" }, { "path": "annex/division/1/division/3/division/1/division/25", "kind": "division", "number": "25", "heading": "If an entity's ownership interest in an associate or a joint venture is reduced, but the investment continues to be classified either as an associate or a joint venture respectively, the entity shall reclassify to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be required to be reclassified to profit or loss on the disposal of the related assets or liabilities.", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-3/division-1/division-25", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/3/division/1" }, { "path": "annex/division/1/division/3/division/1/division/2", "kind": "division", "number": null, "heading": "EFFECTIVE DATE AND TRANSITION", "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-3/division-1/division-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/3/division/1" }, { "path": "annex/division/1/division/3/division/1/division/2/division/45B", "kind": "division", "number": "45B", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2441/annex/division-1/division-3/division-1/division-2/division-45B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "annex/division/1/division/3/division/1/division/2" } ], "outstanding_effects": [], "made_under": [], "changes_made_to": 0, "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2015-2441/changes.json", "changes_made_by": 0, "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2015-2441/changes/by-it.json", "instruments_made_under": 0, "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2015-2441/instruments.json", "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/eur/2015/2441", "retrieved_at": "2026-11-01T14:46:12.434965+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." }