d1e280-270-1__para

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

A derivative is a financial instrument or other contract within the scope of this standard (see paragraphs 2-7) with all three of the following characteristics:

← Definition of a derivative · All articles · (a) →

Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.