{
  "url": "https://openlegislation.uk/eu-regulation-2017-1986",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-1986.json",
  "id": "eur/2017/1986",
  "title": "Commission Regulation (EU) 2017/1986 of 31 October 2017 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 Financial Reporting Standard 16 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) 2017/1986 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) 2017/1986 of 31 October 2017 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 Financial Reporting Standard 16 (Text with EEA relevance)",
  "citation": "EU Regulation 2017/1986",
  "type": "eur",
  "year": "2017",
  "number": "1986",
  "version": "current",
  "date": "2017-10-31",
  "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-2017-1986/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-2017-1986/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      "status": "repealed",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-2017-1986/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      "status": "repealed",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-2017-1986/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      "status": "repealed",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-2017-1986/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/International",
      "kind": "division",
      "number": "International Financial Reporting Standard 16",
      "heading": "Leases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/International/division/1",
      "kind": "division",
      "number": null,
      "heading": "International Financial Reporting Standard 16 Leases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International"
    },
    {
      "path": "annex/division/International/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "OBJECTIVE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/1/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/1/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/2/division/3",
      "kind": "division",
      "number": "3",
      "heading": "An entity shall apply this Standard to all leases, including leases of right-of-use assets in a sublease, except for:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/2/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-2/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "RECOGNITION EXEMPTIONS (PARAGRAPHS B3–B8)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/3/division/5",
      "kind": "division",
      "number": "5",
      "heading": "A lessee may elect not to apply the requirements in paragraphs 22–49 to:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-3/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/3/division/6",
      "kind": "division",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-3/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/3/division/7",
      "kind": "division",
      "number": "7",
      "heading": "If a lessee accounts for short-term leases applying paragraph 6, the lessee shall consider the lease to be a new lease for the purposes of this Standard if:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-3/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/3/division/8",
      "kind": "division",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-3/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/4",
      "kind": "division",
      "number": null,
      "heading": "IDENTIFYING A LEASE (PARAGRAPHS B9–B33)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/9",
      "kind": "division",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/10",
      "kind": "division",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/11",
      "kind": "division",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4",
      "kind": "division",
      "number": null,
      "heading": "Separating components of a contract",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4/division/12",
      "kind": "division",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-4/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": "Lessee",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4/division/2/division/13",
      "kind": "division",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-4/division-2/division-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4/division/4/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4/division/2/division/14",
      "kind": "division",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-4/division-2/division-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4/division/4/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4/division/2/division/15",
      "kind": "division",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-4/division-2/division-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4/division/4/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4/division/2/division/16",
      "kind": "division",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-4/division-2/division-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4/division/4/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4/division/3",
      "kind": "division",
      "number": null,
      "heading": "Lessor",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/4/division/4/division/3/division/17",
      "kind": "division",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-4/division-4/division-3/division-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/4/division/4/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/5",
      "kind": "division",
      "number": null,
      "heading": "LEASE TERM (PARAGRAPHS B34–B41)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/5/division/18",
      "kind": "division",
      "number": "18",
      "heading": "An entity shall determine the lease term as the non-cancellable period of a lease, together with both:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-5/division-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/5"
    },
    {
      "path": "annex/division/International/division/1/division/5/division/19",
      "kind": "division",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-5/division-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/5"
    },
    {
      "path": "annex/division/International/division/1/division/5/division/20",
      "kind": "division",
      "number": "20",
      "heading": "A lessee shall reassess whether it is reasonably certain to exercise an extension option, or not to exercise a termination option, upon the occurrence of either a significant event or a significant change in circumstances that:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-5/division-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/5"
    },
    {
      "path": "annex/division/International/division/1/division/5/division/21",
      "kind": "division",
      "number": "21",
      "heading": "An entity shall revise the lease term if there is a change in the non-cancellable period of a lease. For example, the non-cancellable period of a lease will change if:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-5/division-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/5"
    },
    {
      "path": "annex/division/International/division/1/division/6",
      "kind": "division",
      "number": null,
      "heading": "LESSEE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/1",
      "kind": "division",
      "number": null,
      "heading": "Recognition",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/1/division/22",
      "kind": "division",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-1/division-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2",
      "kind": "division",
      "number": null,
      "heading": "Measurement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Initial measurement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Initial measurement of the right-of-use asset",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1/division/1/division/23",
      "kind": "division",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-1/division-1/division-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/1/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1/division/1/division/24",
      "kind": "division",
      "number": "24",
      "heading": "The cost of the right-of-use asset shall comprise:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-1/division-1/division-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/1/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1/division/1/division/25",
      "kind": "division",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-1/division-1/division-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/1/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Initial measurement of the lease liability",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1/division/2/division/26",
      "kind": "division",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-1/division-2/division-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1/division/2/division/27",
      "kind": "division",
      "number": "27",
      "heading": "At the commencement date, the lease payments included in the measurement of the lease liability comprise the following payments for the right to use the underlying asset during the lease term that are not paid at the commencement date:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-1/division-2/division-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/1/division/2/division/28",
      "kind": "division",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-1/division-2/division-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Subsequent measurement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Subsequent measurement of the right-of-use asset",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/29",
      "kind": "division",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-1/division-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Cost model",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2/division/30",
      "kind": "division",
      "number": "30",
      "heading": "To apply a cost model, a lessee shall measure the right-of-use asset at cost:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-1/division-2/division-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2/division/31",
      "kind": "division",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-1/division-2/division-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2/division/32",
      "kind": "division",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-1/division-2/division-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2/division/33",
      "kind": "division",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-1/division-2/division-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "Other measurement models",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/3/division/34",
      "kind": "division",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-1/division-3/division-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/3/division/35",
      "kind": "division",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-1/division-3/division-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Subsequent measurement of the lease liability",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/36",
      "kind": "division",
      "number": "36",
      "heading": "After the commencement date, a lessee shall measure the lease liability by:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-2/division-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/37",
      "kind": "division",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-2/division-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/38",
      "kind": "division",
      "number": "38",
      "heading": "After the commencement date, a lessee shall recognise in profit or loss, unless the costs are included in the carrying amount of another asset applying other applicable Standards, both:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-2/division-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4",
      "kind": "division",
      "number": null,
      "heading": "Reassessment of the lease liability",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4/division/39",
      "kind": "division",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-2/division-4/division-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4/division/40",
      "kind": "division",
      "number": "40",
      "heading": "A lessee shall remeasure the lease liability by discounting the revised lease payments using a revised discount rate, if either:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-2/division-4/division-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4/division/41",
      "kind": "division",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-2/division-4/division-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4/division/42",
      "kind": "division",
      "number": "42",
      "heading": "A lessee shall remeasure the lease liability by discounting the revised lease payments, if either:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-2/division-4/division-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4/division/43",
      "kind": "division",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-2/division-4/division-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Lease modifications",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/3/division/44",
      "kind": "division",
      "number": "44",
      "heading": "A lessee shall account for a lease modification as a separate lease if both:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-3/division-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/3/division/45",
      "kind": "division",
      "number": "45",
      "heading": "For a lease modification that is not accounted for as a separate lease, at the effective date of the lease modification a lessee shall:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-3/division-45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/2/division/2/division/3/division/46",
      "kind": "division",
      "number": "46",
      "heading": "For a lease modification that is not accounted for as a separate lease, the lessee shall account for the remeasurement of the lease liability by:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-2/division-2/division-3/division-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/2/division/2/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/3",
      "kind": "division",
      "number": null,
      "heading": "Presentation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/3/division/47",
      "kind": "division",
      "number": "47",
      "heading": "A lessee shall either present in the statement of financial position, or disclose in the notes:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-3/division-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/3/division/48",
      "kind": "division",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-3/division-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/3/division/49",
      "kind": "division",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-3/division-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/3/division/50",
      "kind": "division",
      "number": "50",
      "heading": "In the statement of cash flows, a lessee shall classify:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-3/division-50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4",
      "kind": "division",
      "number": null,
      "heading": "Disclosure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/51",
      "kind": "division",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/52",
      "kind": "division",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/53",
      "kind": "division",
      "number": "53",
      "heading": "A lessee shall disclose the following amounts for the reporting period:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/54",
      "kind": "division",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/55",
      "kind": "division",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/56",
      "kind": "division",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/57",
      "kind": "division",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/58",
      "kind": "division",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/59",
      "kind": "division",
      "number": "59",
      "heading": "In addition to the disclosures required in paragraphs 53–58, a lessee shall disclose additional qualitative and quantitative information about its leasing activities necessary to meet the disclosure objective in paragraph 51 (as described in paragraph B48). This additional information may include, but is not limited to, information that helps users of financial statements to assess:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-59",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/6/division/4/division/60",
      "kind": "division",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-6/division-4/division-60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/6/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7",
      "kind": "division",
      "number": null,
      "heading": "LESSOR",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/1",
      "kind": "division",
      "number": null,
      "heading": "Classification of leases (paragraphs B53–B58)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/1/division/61",
      "kind": "division",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-1/division-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/1/division/62",
      "kind": "division",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-1/division-62",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/1/division/63",
      "kind": "division",
      "number": "63",
      "heading": "Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form of the contract. Examples of situations that individually or in combination would normally lead to a lease being classified as a finance lease are:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-1/division-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/1/division/64",
      "kind": "division",
      "number": "64",
      "heading": "Indicators of situations that individually or in combination could also lead to a lease being classified as a finance lease are:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-1/division-64",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/1/division/65",
      "kind": "division",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-1/division-65",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/1/division/66",
      "kind": "division",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-1/division-66",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2",
      "kind": "division",
      "number": null,
      "heading": "Finance leases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Recognition and measurement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/67",
      "kind": "division",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-67",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Initial measurement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/68",
      "kind": "division",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-2/division-68",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/69",
      "kind": "division",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-2/division-69",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Initial measurement of the lease payments included in the net investment in the lease",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/3/division/70",
      "kind": "division",
      "number": "70",
      "heading": "At the commencement date, the lease payments included in the measurement of the net investment in the lease comprise the following payments for the right to use the underlying asset during the lease term that are not received at the commencement date:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-2/division-3/division-70",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4",
      "kind": "division",
      "number": null,
      "heading": "Manufacturer or dealer lessors",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4/division/71",
      "kind": "division",
      "number": "71",
      "heading": "At the commencement date, a manufacturer or dealer lessor shall recognise the following for each of its finance leases:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-2/division-4/division-71",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4/division/72",
      "kind": "division",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-2/division-4/division-72",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4/division/73",
      "kind": "division",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-2/division-4/division-73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4/division/74",
      "kind": "division",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-2/division-4/division-74",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/2/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "Subsequent measurement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/75",
      "kind": "division",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-3/division-75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/76",
      "kind": "division",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-3/division-76",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/77",
      "kind": "division",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-3/division-77",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/78",
      "kind": "division",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-3/division-78",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/5",
      "kind": "division",
      "number": null,
      "heading": "Lease modifications",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/5/division/79",
      "kind": "division",
      "number": "79",
      "heading": "A lessor shall account for a modification to a finance lease as a separate lease if both:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-3/division-5/division-79",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/5"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/5/division/80",
      "kind": "division",
      "number": "80",
      "heading": "For a modification to a finance lease that is not accounted for as a separate lease, a lessor shall account for the modification as follows:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-2/division-1/division-3/division-5/division-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/2/division/1/division/3/division/5"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3",
      "kind": "division",
      "number": null,
      "heading": "Operating leases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1",
      "kind": "division",
      "number": null,
      "heading": "Recognition and measurement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1/division/81",
      "kind": "division",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-3/division-1/division-81",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1/division/82",
      "kind": "division",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-3/division-1/division-82",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1/division/83",
      "kind": "division",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-3/division-1/division-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1/division/84",
      "kind": "division",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-3/division-1/division-84",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1/division/85",
      "kind": "division",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-3/division-1/division-85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1/division/86",
      "kind": "division",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-3/division-1/division-86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1/division/7",
      "kind": "division",
      "number": null,
      "heading": "Lease modifications",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/1/division/7/division/87",
      "kind": "division",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-3/division-1/division-7/division-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/1/division/7"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "Presentation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/3/division/2/division/88",
      "kind": "division",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-3/division-2/division-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/3/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4",
      "kind": "division",
      "number": null,
      "heading": "Disclosure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/89",
      "kind": "division",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/90",
      "kind": "division",
      "number": "90",
      "heading": "A lessor shall disclose the following amounts for the reporting period:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-90",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/91",
      "kind": "division",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/92",
      "kind": "division",
      "number": "92",
      "heading": "A lessor shall disclose additional qualitative and quantitative information about its leasing activities necessary to meet the disclosure objective in paragraph 89. This additional information includes, but is not limited to, information that helps users of financial statements to assess:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/5",
      "kind": "division",
      "number": null,
      "heading": "Finance leases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/5/division/93",
      "kind": "division",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-5/division-93",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4/division/5"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/5/division/94",
      "kind": "division",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-5/division-94",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4/division/5"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/6",
      "kind": "division",
      "number": null,
      "heading": "Operating leases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/6/division/95",
      "kind": "division",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-6/division-95",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4/division/6"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/6/division/96",
      "kind": "division",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-6/division-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4/division/6"
    },
    {
      "path": "annex/division/International/division/1/division/7/division/4/division/6/division/97",
      "kind": "division",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-7/division-4/division-6/division-97",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/7/division/4/division/6"
    },
    {
      "path": "annex/division/International/division/1/division/8",
      "kind": "division",
      "number": null,
      "heading": "SALE AND LEASEBACK TRANSACTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/98",
      "kind": "division",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-8/division-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/2",
      "kind": "division",
      "number": null,
      "heading": "Assessing whether the transfer of the asset is a sale",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/2/division/99",
      "kind": "division",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-8/division-2/division-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Transfer of the asset is a sale",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/2/division/2/division/100",
      "kind": "division",
      "number": "100",
      "heading": "If the transfer of an asset by the seller-lessee satisfies the requirements of IFRS 15 to be accounted for as a sale of the asset:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-8/division-2/division-2/division-100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/2/division/2/division/101",
      "kind": "division",
      "number": "101",
      "heading": "If the fair value of the consideration for the sale of an asset does not equal the fair value of the asset, or if the payments for the lease are not at market rates, an entity shall make the following adjustments to measure the sale proceeds at fair value:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-8/division-2/division-2/division-101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/2/division/2/division/102",
      "kind": "division",
      "number": "102",
      "heading": "The entity shall measure any potential adjustment required by paragraph 101 on the basis of the more readily determinable of:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-8/division-2/division-2/division-102",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8/division/2/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Transfer of the asset is not a sale",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8/division/2"
    },
    {
      "path": "annex/division/International/division/1/division/8/division/2/division/3/division/103",
      "kind": "division",
      "number": "103",
      "heading": "If the transfer of an asset by the seller-lessee does not satisfy the requirements of IFRS 15 to be accounted for as a sale of the asset:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-1/division-8/division-2/division-3/division-103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/1/division/8/division/2/division/3"
    },
    {
      "path": "annex/division/International/division/Appendix+A",
      "kind": "division",
      "number": "Appendix A",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International"
    },
    {
      "path": "annex/division/International/division/Appendix+A/division/1",
      "kind": "division",
      "number": null,
      "heading": "Defined terms",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-Appendix+A/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/Appendix+A"
    },
    {
      "path": "annex/division/International/division/Appendix+A/division/2",
      "kind": "division",
      "number": null,
      "heading": "Terms defined in other Standards and used in this Standard with the same meaning",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-Appendix+A/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International/division/Appendix+A"
    },
    {
      "path": "annex/division/International/division/Appendix+B",
      "kind": "division",
      "number": "Appendix B",
      "heading": "Application guidance",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-Appendix+B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International"
    },
    {
      "path": "annex/division/International/division/Appendix+C",
      "kind": "division",
      "number": "Appendix C",
      "heading": "Effective date and transition",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-Appendix+C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International"
    },
    {
      "path": "annex/division/International/division/Appendix+D",
      "kind": "division",
      "number": "Appendix D",
      "heading": "Amendments to other Standards",
      "url": "https://openlegislation.uk/eu-regulation-2017-1986/annex/division-International/division-Appendix+D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/International"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2017-1986/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2017-1986/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2017-1986/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/1986",
    "retrieved_at": "2026-11-01T14:44:29.089054+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."
}