{
  "url": "https://openlegislation.uk/eu-regulation-2020-2097/annex/division-2/division-20A",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-2097/annex/division-2/division-20A.json",
  "legislation": "eur/2020/2097",
  "legislation_title": "Commission Regulation (EU) 2020/2097 of 15 December 2020 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 4 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-2097",
  "path": "annex/division/2/division/20A",
  "kind": "division",
  "number": "20A",
  "heading": "IFRS 9 addresses the accounting for financial instruments and is effective for annual periods beginning on or after 1 January 2018. However, for an insurer that meets the criteria in paragraph 20B, this IFRS provides a temporary exemption that permits, but does not require, the insurer to apply IAS 39 Financial Instruments: Recognition and Measurement rather than IFRS 9 for annual periods beginning before 1 January 2023. An insurer that applies the temporary exemption from IFRS 9 shall:",
  "text": "(a) ...\n...",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/2097/annex/division/2/division/20A",
    "retrieved_at": "2026-11-01T14:42:12.525124+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."
}