<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="eur"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/eur/2012/475"/><FRBRuri value="http://www.legislation.gov.uk/id/eur/2012/475"/><FRBRdate date="2012-06-05" name="adopted"/><FRBRauthor href=""/><FRBRcountry value="EU"/><FRBRnumber value="475"/><FRBRname value="Regulation (EU) 2012/475"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/eur/2012/475/2020-12-31"/><FRBRuri value="http://www.legislation.gov.uk/eur/2012/475/2020-12-31"/><FRBRdate date="2020-12-31" name="validFrom"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/eur/2012/475/2020-12-31/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/eur/2012/475/2020-12-31/data.akn"/><FRBRdate date="2026-04-14+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#adopted" date="2012-06-05" eId="date-adopted" source="#"/><eventRef date="2020-12-31" eId="date-2020-12-31" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#body" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#article-2" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction refersTo="#period-from-2020-12-31" type="jurisdiction"/><restriction href="#body" refersTo="#period-from-2020-12-31" type="jurisdiction"/><restriction href="#article-2" refersTo="#period-from-2020-12-31" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:status href="#d24e1" refersTo="#status-repealed"/><uk:status href="#body" refersTo="#status-repealed"/><uk:status href="#article-2" refersTo="#status-repealed"/><uk:match href="#body" value="false"/><uk:match href="#article-2" value="false"/><uk:commentary href="#act" refersTo="#key-0c8b010dbf61ad07ad1cff8e4a6d5711"/><uk:commentary href="#article-2" refersTo="#key-0c8b010dbf61ad07ad1cff8e4a6d5711"/></otherAnalysis></analysis><temporalData source="#"><temporalGroup eId="period-from-2020-12-31"><timeInterval start="#date-2020-12-31" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="adopted" href="" showAs="AdoptedDate"/><TLCLocation eId="extent-e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="E+W+S+N.I."/><TLCConcept eId="status-repealed" href="" showAs="Repealed"/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0c8b010dbf61ad07ad1cff8e4a6d5711" marker="F1"><p>Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-<ref eId="d2610e2" href="http://www.legislation.gov.uk/id/uksi/2019/685">Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685)</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/685/regulation/1/2">reg. 1(2)</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/685/schedule/2/paragraph/32">Sch. 2 para. 32</ref> (with <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/685/regulation/20/2">reg. 20(2)</ref>) (as amended by <ref eId="d2610e14" href="http://www.legislation.gov.uk/id/uksi/2020/335">S.I. 2020/335</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/335/regulation/1">regs. 1</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/335/regulation/5">5</ref>); <ref eId="d2610e24" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-0c8b010dbf61ad07ad1cff8e4a6d5711" marker="F2"><p>Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-<ref eId="d2610e2" href="http://www.legislation.gov.uk/id/uksi/2019/685">Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685)</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/685/regulation/1/2">reg. 1(2)</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/685/schedule/2/paragraph/32">Sch. 2 para. 32</ref> (with <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/685/regulation/20/2">reg. 20(2)</ref>) (as amended by <ref eId="d2610e14" href="http://www.legislation.gov.uk/id/uksi/2020/335">S.I. 2020/335</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/335/regulation/1">regs. 1</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/335/regulation/5">5</ref>); <ref eId="d2610e24" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/eur/2012/475/article/2</dc:identifier><dc:title>Commission Regulation (EU) No 475/2012 of 5 June 2012 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 Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19 (Text with EEA relevance) (revoked)</dc:title><dct:alternative>Commission Regulation (EU) No 475/2012</dct:alternative><dc:description>Commission Regulation (EU) No 475/2012 of 5 June 2012 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 Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19 (Text with EEA relevance)</dc:description><dc:modified>2023-05-05</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02012R0475-20120701</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2020-12-31</dct:valid><ukm:EUMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="euretained"/><ukm:DocumentMainType Value="EuropeanUnionRegulation"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2012"/><ukm:Number Value="475"/><ukm:EURLexIdentifiers xmlns:atom="http://www.w3.org/2005/Atom" xmlns="http://www.legislation.gov.uk/namespaces/legislation"><ukm:Cellar Value="eccfbe52-781d-4b5e-9c5a-13b25bdfb1bb"/><ukm:ELI Value="reg:2012:475:2012-07-01"/><ukm:CELEX Value="02012R0475-20120701"/></ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2012-06-05"/><ukm:EURLexModified Date="2018-02-09T16:22:14Z"/><ukm:EURLexExtracted Date="2018-05-21T00:13:53Z"/><ukm:XMLGenerated Date="2020-12-11T21:11:39Z"/><ukm:XMLImported Date="2020-12-11T22:22:10Z"/><ukm:CreatedBy Label="Provisional data" URI="http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO"/><ukm:DocumentCurrentStatus><ukm:UKAmended Value="true"/></ukm:DocumentCurrentStatus></ukm:EUMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2012/475/pdfs/eur_20120475_adopted_en.pdf" Date="2012-06-06" Size="1347361"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2012/475/pdfs/eur_20120475_2012-07-01_en.pdf" Date="2012-07-01" Size="452372" Revised="2012-07-01"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="348"/><ukm:BodyParagraphs Value="3"/><ukm:ScheduleParagraphs Value="345"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><article eId="article-2" uk:target="true"><num><noteRef href="#key-0c8b010dbf61ad07ad1cff8e4a6d5711" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>Article 2</num><content><p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p></content></article></body></act></akomaNtoso>