Article 1The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2Each company shall apply the amendments to IFRS 4 and...
Article 3This Regulation shall enter into force on the third day...
ANNEX
Amendments to International Financial Reporting Standard 7Financial instruments: disclosures
SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE
Other disclosures
Fair value
27An entity shall disclose for each class of financial instruments...
27ATo make the disclosures required by paragraph 27B an entity...
27BFor fair value measurements recognised in the statement of financial...
Liquidity risk
39An entity shall disclose:
EFFECTIVE DATE AND TRANSITION
44GImproving Disclosures about Financial Instruments (Amendments to IFRS 7), issued...
Appendix ADefined terms
Appendix BApplication guidance
Nature and extent of risks arising from financial instruments (paragraphs 31–42)Quantitative liquidity risk disclosures (paragraphs 34(a) and 39(a) and (b))...
B10AIn accordance with paragraph 34(a) an entity discloses summary quantitative...
B11In preparing the maturity analyses required by paragraph 39(a) and...
B11AIn complying with paragraph 39(a) and (b), an entity shall...
B11BParagraph 39(b) requires an entity to disclose a quantitative maturity...
B11CParagraph 39(a) and (b) requires an entity to disclose maturity...
B11DThe contractual amounts disclosed in the maturity analyses as required...
B11EParagraph 39(c) requires an entity to describe how it manages...
B11FOther factors that an entity might consider in providing the...
B12-B16[Deleted]
Amendment to International Financial Reporting Standard 4Insurance Contracts
DISCLOSURE
Nature and extent of risks arising from insurance contracts
39information about credit risk, liquidity risk and market risk that...

Commission Regulation (EC) No 1165/2009

of 27 November 2009

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) 4 and IFRS 7

(Text with EEA relevance) (revoked)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .