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Division Designation of hedging instrumentsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 6.2.4A qualifying instrument must be designated in its entirety as a hedging instrument. The only exceptions permitted are:
  2. 6.2.5An entity may view in combination, and jointly designate as the hedging instrument, any combination of the following (including those circumstances in which the risk or risks arising from some hedging instruments offset those arising from others):
  3. 6.2.6Division 6.2.6

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 54 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)