{
  "url": "https://openlegislation.uk/eu-regulation-2018-289",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-289.json",
  "id": "eur/2018/289",
  "title": "Commission Regulation (EU) 2018/289 of 26 February 2018 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 (IFRS) 2 ‘Share-based Payment’ (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) 2018/289 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) 2018/289 of 26 February 2018 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 (IFRS) 2 ‘Share-based Payment’ (Text with EEA relevance)",
  "citation": "EU Regulation 2018/289",
  "type": "eur",
  "year": "2018",
  "number": "289",
  "version": "current",
  "date": "2018-02-26",
  "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-2018-289/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-2018-289/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      "status": "repealed",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-2018-289/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      "status": "repealed",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-2018-289/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      "status": "repealed",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-2018-289/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "Classification and Measurement of Share-based Payment Transactions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRS 2",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRS 2 Share-based Payment",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "TREATMENT OF VESTING CONDITIONS",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/1/division/19",
      "kind": "division",
      "number": "19",
      "heading": "A grant of equity instruments might be conditional upon satisfying specified vesting conditions. For example, a grant of shares or share options to an employee is typically conditional on the employee remaining in the entity's employ for a specified period of time. There might be performance conditions that must be satisfied, such as the entity achieving a specified growth in profit or a specified increase in the entity's share price. Vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the shares or share options at the measurement date. Instead, vesting conditions, other than market conditions, shall be taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that, ultimately, the amount recognised for goods or services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest. Hence, on a cumulative basis, no amount is recognised for goods or services received if the equity instruments granted do not vest because of failure to satisfy a vesting condition, other than a market condition, for example, the counterparty fails to complete a specified service period, or a performance condition is not satisfied, subject to the requirements of paragraph 21.",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-1/division-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "CASH-SETTLED SHARE-BASED PAYMENT TRANSACTIONS",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/30",
      "kind": "division",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/31",
      "kind": "division",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/32",
      "kind": "division",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/33",
      "kind": "division",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/5",
      "kind": "division",
      "number": null,
      "heading": "TREATMENT OF VESTING AND NON-VESTING CONDITIONS",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/5/division/33A",
      "kind": "division",
      "number": "33A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-5/division-33A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2/division/5"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/5/division/33B",
      "kind": "division",
      "number": "33B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-5/division-33B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2/division/5"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/5/division/33C",
      "kind": "division",
      "number": "33C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-5/division-33C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2/division/5"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/5/division/33D",
      "kind": "division",
      "number": "33D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-2/division-5/division-33D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2/division/5"
    },
    {
      "path": "annex/division/1/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "SHARE-BASED PAYMENT TRANSACTIONS WITH A NET SETTLEMENT FEATURE FOR WITHHOLDING TAX OBLIGATIONS",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/33E",
      "kind": "division",
      "number": "33E",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-3/division-33E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/33F",
      "kind": "division",
      "number": "33F",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-3/division-33F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/33G",
      "kind": "division",
      "number": "33G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-3/division-33G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/33H",
      "kind": "division",
      "number": "33H",
      "heading": "The exception in paragraph 33F does not apply to:",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-3/division-33H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/34",
      "kind": "division",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-3/division-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/4",
      "kind": "division",
      "number": null,
      "heading": "DISCLOSURES",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/4/division/52",
      "kind": "division",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-4/division-52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/4"
    },
    {
      "path": "annex/division/1/division/1/division/5",
      "kind": "division",
      "number": null,
      "heading": "TRANSITIONAL PROVISIONS",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/5/division/59A",
      "kind": "division",
      "number": "59A",
      "heading": "An entity shall apply the amendments in paragraphs 30-31, 33-33H and B44A-B44C as set out below. Prior periods shall not be restated.",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-5/division-59A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/5"
    },
    {
      "path": "annex/division/1/division/1/division/5/division/59B",
      "kind": "division",
      "number": "59B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-5/division-59B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/5"
    },
    {
      "path": "annex/division/1/division/1/division/6",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/6/division/63",
      "kind": "division",
      "number": "63",
      "heading": "An entity shall apply the following amendments made by Group Cash-settled Share-based Payment Transactions issued in June 2009 retrospectively, subject to the transitional provisions in paragraphs 53-59, in accordance with IAS 8 for annual periods beginning on or after 1 January 2010:",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-6/division-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/6"
    },
    {
      "path": "annex/division/1/division/1/division/6/division/63D",
      "kind": "division",
      "number": "63D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-6/division-63D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/6"
    },
    {
      "path": "annex/division/1/division/1/division/6/division/3",
      "kind": "division",
      "number": null,
      "heading": "Accounting for a modification of a share-based payment transaction that changes its classification from cash-settled to equity-settled",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-6/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/6"
    },
    {
      "path": "annex/division/1/division/1/division/6/division/3/division/B44A",
      "kind": "division",
      "number": "B44A",
      "heading": "If the terms and conditions of a cash-settled share-based payment transaction are modified with the result that it becomes an equity-settled share-based payment transaction, the transaction is accounted for as such from the date of the modification. Specifically:",
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-6/division-3/division-B44A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/6/division/3/division/B44B",
      "kind": "division",
      "number": "B44B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-6/division-3/division-B44B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/6/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/6/division/3/division/B44C",
      "kind": "division",
      "number": "B44C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-289/annex/division-1/division-1/division-6/division-3/division-B44C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/6/division/3"
    }
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}