doc__table__2543 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2543

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

| 2 | An entity shall apply this IFRS to: (a) insurance contracts (including reinsurance contracts) that it issues and reinsurance contracts that it holds; (b) financial instruments that it issues with a discretionary participation feature (see paragraph 35). IFRS 7 Financial instruments: disclosures requires disclosure about financial instruments, including financial instruments that contain such features.

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