<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eur/2018/1595" IdURI="http://www.legislation.gov.uk/id/eur/2018/1595" NumberOfProvisions="3" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eur/2018/1595/article/2</dc:identifier><dc:title>Commission Regulation (EU) 2018/1595 of 23 October 2018 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 Interpretation 23 of the International Financial Reporting Interpretations Committee (Text with EEA relevance) (revoked)</dc:title><dct:alternative>Commission Regulation (EU) 2018/1595</dct:alternative><dc:description>Commission Regulation (EU) 2018/1595 of 23 October 2018 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 Interpretation 23 of the International Financial Reporting Interpretations Committee (Text with EEA relevance)</dc:description><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:32018R1595</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2024-10-04</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2020-12-31</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2018/1595/resources" title="More Resources"/>
					
					
					<atom:link rel="http://purl.org/dc/terms/provenance" href="http://www.legislation.gov.uk/eur/2018/1595/introduction#commentary-key-658c12ba235551d6a06e7422cfdcedfe" title="textual amendment"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2018/1595" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2018/1595/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2018/1595/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2018/1595/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2018/1595/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/2020-12-31" title="2020-12-31"/>					
					
					<atom:link rel="http://www.legislation.gov.uk/def/legislation/EffectsApplied" href="https://www.legislation.gov.uk/changes/applied/affected/eur/2018/1595" title="Amended by UK"/>
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2018/1595/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/2018-10-23" title="2018-10-23"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2018/1595/article/2/2020-12-31" title="2020-12-31"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2018/1595" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2018/1595/article/1" title="Provision; Article 1"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2018/1595/introduction" title="Introduction; Introduction"/><atom:link rel="next" href="http://www.legislation.gov.uk/eur/2018/1595/article/3" title="Provision; Article 3"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2018"/><ukm:Number Value="1595"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="116dd054-d713-11e8-9424-01aa75ed71a1"/>
            <ukm:OfficialJournal Value="JOL_2018_265_R_0002"/>
            <ukm:CELEX Value="32018R1595"/>
            <ukm:ELI Value="reg:2018:1595:oj"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2018-10-23"/><ukm:EURLexModified Date="2019-01-17T15:12:52Z"/><ukm:EURLexExtracted Date="2019-01-17T16:14:26Z"/><ukm:XMLGenerated Date="2020-12-11T21:59:55Z"/><ukm:XMLImported Date="2020-12-12T06:39:00Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2012)" Code="TFEU_2012"/><ukm:CreatedBy Label="European Commission" URI="http://publications.europa.eu/resource/authority/corporate-body/COM"/><ukm:CreatedBy Label="Directorate-General for Financial Stability, Financial Services and Capital Markets Union" URI="http://publications.europa.eu/resource/authority/corporate-body/FISMA"/><ukm:Subject Scheme="EuroVoc" Label="financial legislation" URI="http://eurovoc.europa.eu/560"/><ukm:Subject Scheme="DirectoryCode" Label="Internal market: policy relating to undertakings" URI="http://publications.europa.eu/resource/authority/fd_555/1340"/><ukm:Subject Scheme="DirectoryCode" Label="Industrial policy and internal market" URI="http://publications.europa.eu/resource/authority/fd_555/13"/><ukm:Subject Scheme="EuroVoc" Label="international standard" URI="http://eurovoc.europa.eu/3647"/><ukm:Subject Scheme="EuroVoc" Label="standardised accounting system" URI="http://eurovoc.europa.eu/4372"/><ukm:Subject Scheme="DirectoryCode" Label="Company law" URI="http://publications.europa.eu/resource/authority/fd_555/1710"/><ukm:Subject Scheme="DirectoryCode" Label="Law relating to undertakings" URI="http://publications.europa.eu/resource/authority/fd_555/17"/><ukm:Subject Scheme="EuroVoc" Label="financial accounting" URI="http://eurovoc.europa.eu/55"/><ukm:Subject Scheme="EuroVoc" Label="investment" URI="http://eurovoc.europa.eu/1488"/><ukm:Subject Scheme="EuroVoc" Label="real property" URI="http://eurovoc.europa.eu/2815"/><ukm:Subject Scheme="SubjectMatter" Label="Freedom of establishment" URI="http://publications.europa.eu/resource/authority/fd_070/LES"/><ukm:Subject Scheme="EuroVoc" Label="corporation tax" URI="http://eurovoc.europa.eu/1331"/><ukm:Subject Scheme="SubjectMatter" Label="Internal market - Principles" URI="http://publications.europa.eu/resource/authority/fd_070/MARI"/><ukm:Subject Scheme="SubjectMatter" Label="Free movement of capital" URI="http://publications.europa.eu/resource/authority/fd_070/LCC"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/116dd054-d713-11e8-9424-01aa75ed71a1</VALUE>
                  <IDENTIFIER>116dd054-d713-11e8-9424-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2018_265_R_0002</VALUE>
                     <IDENTIFIER>JOL_2018_265_R_0002</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32018R1595</VALUE>
                     <IDENTIFIER>32018R1595</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg/2018/1595/oj</VALUE>
                     <IDENTIFIER>reg:2018:1595:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>1595</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32018R1595</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_555/1340</VALUE>
                     <IDENTIFIER>1340</IDENTIFIER>
                     <TYPE>fd_555</TYPE>
                  </URI>
                  <OP-CODE>1340</OP-CODE>
                  <IDENTIFIER>1340</IDENTIFIER>
                  <PREFLABEL>Internal market: policy relating to undertakings</PREFLABEL>
               </IS_ABOUT>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/COM</VALUE>
                     <IDENTIFIER>COM</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>COM</OP-CODE>
                  <IDENTIFIER>COM</IDENTIFIER>
                  <PREFLABEL>European Commission</PREFLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32018R1595</VALUE>
               </WORK_ID_DOCUMENT>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2018_265_R_0002</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <CREATIONDATE type="date">
                  <VALUE>2018-10-24T00:27:12.140+02:00</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>24</DAY>
               </CREATIONDATE>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2018</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1331</VALUE>
                     <IDENTIFIER>1331</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1331</IDENTIFIER>
                  <PREFLABEL>corporation tax</PREFLABEL>
                  <ALTLABEL>profits tax</ALTLABEL>
                  <ALTLABEL>corporate income tax</ALTLABEL>
               </IS_ABOUT>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2018/1595/oj</VALUE>
               </ELI>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/560</VALUE>
                        <IDENTIFIER>560</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>560</IDENTIFIER>
                     <PREFLABEL>financial legislation</PREFLABEL>
                     <ALTLABEL>transaction regulations</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1630</VALUE>
                        <IDENTIFIER>1630</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1630</IDENTIFIER>
                     <PREFLABEL>free movement of capital</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100201</VALUE>
                        <IDENTIFIER>100201</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2421</IDENTIFIER>
                     <PREFLABEL>2421 free movement of capital</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <IDENTIFIER type="data">
                  <VALUE>immc:C(2018)6837/962892</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>1595</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/2815</VALUE>
                     <IDENTIFIER>2815</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>2815</IDENTIFIER>
                  <PREFLABEL>real property</PREFLABEL>
                  <ALTLABEL>immovable property</ALTLABEL>
                  <ALTLABEL>real estate</ALTLABEL>
                  <ALTLABEL>law of real property</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/d288649b-d711-11e8-9424-01aa75ed71a1</VALUE>
                     <IDENTIFIER>d288649b-d711-11e8-9424-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2018_265_R</VALUE>
                        <IDENTIFIER>JOL_2018_265_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <YEAR type="data">
                  <VALUE>2018</VALUE>
               </YEAR>
               <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/1340</VALUE>
                        <IDENTIFIER>1340</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>1340</OP-CODE>
                     <IDENTIFIER>1340</IDENTIFIER>
                     <PREFLABEL>Internal market: policy relating to undertakings</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/13</VALUE>
                        <IDENTIFIER>13</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>13</OP-CODE>
                     <IDENTIFIER>13</IDENTIFIER>
                     <PREFLABEL>Industrial policy and internal market</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1>
               </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/FISMA</VALUE>
                     <IDENTIFIER>FISMA</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>FISMA</OP-CODE>
                  <IDENTIFIER>FISMA</IDENTIFIER>
                  <PREFLABEL>Directorate-General for Financial Stability, Financial Services and Capital Markets Union</PREFLABEL>
                  <ALTLABEL>FISMA</ALTLABEL>
                  <ALTLABEL>DG Financial Stability, Financial Services and Capital Markets Union</ALTLABEL>
               </CREATED_BY>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3647</VALUE>
                        <IDENTIFIER>3647</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3647</IDENTIFIER>
                     <PREFLABEL>international standard</PREFLABEL>
                     <ALTLABEL>ISO standard</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3641</VALUE>
                        <IDENTIFIER>3641</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3641</IDENTIFIER>
                     <PREFLABEL>technical regulations</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100158</VALUE>
                        <IDENTIFIER>100158</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>64</IDENTIFIER>
                     <PREFLABEL>64 PRODUCTION, TECHNOLOGY AND RESEARCH</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100261</VALUE>
                        <IDENTIFIER>100261</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>6411</IDENTIFIER>
                     <PREFLABEL>6411 technology and technical regulations</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/MARI</VALUE>
                     <IDENTIFIER>MARI</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>MARI</OP-CODE>
                  <IDENTIFIER>MARI</IDENTIFIER>
                  <PREFLABEL>Internal market - Principles</PREFLABEL>
               </IS_ABOUT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/55</VALUE>
                     <IDENTIFIER>55</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>55</IDENTIFIER>
                  <PREFLABEL>financial accounting</PREFLABEL>
                  <ALTLABEL>commercial accounting</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2012</VALUE>
                     <IDENTIFIER>TFEU_2012</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2012</OP-CODE>
                  <IDENTIFIER>TFEU_2012</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2012)</PREFLABEL>
                  <ALTLABEL>TFEU (2012)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2012)</ALTLABEL>
               </RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1488</VALUE>
                     <IDENTIFIER>1488</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1488</IDENTIFIER>
                  <PREFLABEL>investment</PREFLABEL>
                  <ALTLABEL>capital expenditure</ALTLABEL>
                  <ALTLABEL>capital investment requirement</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/063990c7-2ce2-4e5c-b0cc-5eba713d7d08</VALUE>
                     <IDENTIFIER>063990c7-2ce2-4e5c-b0cc-5eba713d7d08</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2002_243_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2002_243_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2002/1606/oj</VALUE>
                        <IDENTIFIER>reg:2002:1606:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32002R1606</VALUE>
                        <IDENTIFIER>32002R1606</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <ARTICLE>3</ARTICLE>
                     <COMMENT_ON_LEGAL_BASIS>A03P1</COMMENT_ON_LEGAL_BASIS>
                     <PARAGRAPH>1</PARAGRAPH>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/LES</VALUE>
                     <IDENTIFIER>LES</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>LES</OP-CODE>
                  <IDENTIFIER>LES</IDENTIFIER>
                  <PREFLABEL>Freedom of establishment</PREFLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_DOES_INSERTION_OF_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/275df5e6-576e-4ea9-a81a-b299c0d9e53c</VALUE>
                     <IDENTIFIER>275df5e6-576e-4ea9-a81a-b299c0d9e53c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2008/1126/oj</VALUE>
                        <IDENTIFIER>reg:2008:1126:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32008R1126</VALUE>
                        <IDENTIFIER>32008R1126</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2008_320_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2008_320_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <PRODUCTION_SEQUENCE>0180010</PRODUCTION_SEQUENCE>
                     <LANGUAGE_LIST>FRA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>RON</LANGUAGE_LIST>
                     <LANGUAGE_LIST>ITA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>POR</LANGUAGE_LIST>
                     <LANGUAGE_LIST>FIN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>HRV</LANGUAGE_LIST>
                     <LANGUAGE_LIST>NLD</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SLV</LANGUAGE_LIST>
                     <LANGUAGE_LIST>DAN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>HUN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>ELL</LANGUAGE_LIST>
                     <REFERENCE_TO_MODIFYING_LOCATION>ART:1 PNT:b AND ANX:0</REFERENCE_TO_MODIFYING_LOCATION>
                     <LANGUAGE_LIST>SPA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>MLT</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SLK</LANGUAGE_LIST>
                     <IMPACT>structure</IMPACT>
                     <LANGUAGE_LIST>DEU</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SWE</LANGUAGE_LIST>
                     <LANGUAGE_LIST>CES</LANGUAGE_LIST>
                     <LANGUAGE_LIST>ENG</LANGUAGE_LIST>
                     <REFERENCE_TO_MODIFIED_LOCATION>ANX:0</REFERENCE_TO_MODIFIED_LOCATION>
                     <LANGUAGE_LIST>POL</LANGUAGE_LIST>
                     <TYPE_INSTRUCTION>explicit</TYPE_INSTRUCTION>
                     <LANGUAGE_LIST>LIT</LANGUAGE_LIST>
                     <START_OF_VALIDITY>2019-01-01</START_OF_VALIDITY>
                     <LANGUAGE_LIST>BUL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>EST</LANGUAGE_LIST>
                     <LANGUAGE_LIST>LAV</LANGUAGE_LIST>
                  </ANNOTATION>
                  <ANNOTATION>
                     <LANGUAGE_LIST>POL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>ITA</LANGUAGE_LIST>
                     <START_OF_VALIDITY>2019-01-01</START_OF_VALIDITY>
                     <LANGUAGE_LIST>MLT</LANGUAGE_LIST>
                     <LANGUAGE_LIST>LAV</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SWE</LANGUAGE_LIST>
                     <LANGUAGE_LIST>FIN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>CES</LANGUAGE_LIST>
                     <LANGUAGE_LIST>ENG</LANGUAGE_LIST>
                     <IMPACT>structure</IMPACT>
                     <REFERENCE_TO_MODIFIED_LOCATION>ANX:0</REFERENCE_TO_MODIFIED_LOCATION>
                     <LANGUAGE_LIST>SLV</LANGUAGE_LIST>
                     <PRODUCTION_SEQUENCE>0180010</PRODUCTION_SEQUENCE>
                     <LANGUAGE_LIST>RON</LANGUAGE_LIST>
                     <LANGUAGE_LIST>LIT</LANGUAGE_LIST>
                     <LANGUAGE_LIST>DEU</LANGUAGE_LIST>
                     <TYPE_INSTRUCTION>implicit</TYPE_INSTRUCTION>
                     <LANGUAGE_LIST>NLD</LANGUAGE_LIST>
                     <LANGUAGE_LIST>POR</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SPA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SLK</LANGUAGE_LIST>
                     <LANGUAGE_LIST>BUL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>FRA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>HUN</LANGUAGE_LIST>
                     <REFERENCE_TO_MODIFYING_LOCATION>ART:1 PNT:a AND ANX:0</REFERENCE_TO_MODIFYING_LOCATION>
                     <LANGUAGE_LIST>ELL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>DAN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>HRV</LANGUAGE_LIST>
                     <LANGUAGE_LIST>EST</LANGUAGE_LIST>
                  </ANNOTATION>
                  <ANNOTATION>
                     <LANGUAGE_LIST>SWE</LANGUAGE_LIST>
                     <LANGUAGE_LIST>LAV</LANGUAGE_LIST>
                     <LANGUAGE_LIST>BUL</LANGUAGE_LIST>
                     <PRODUCTION_SEQUENCE>0180010</PRODUCTION_SEQUENCE>
                     <LANGUAGE_LIST>POL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>CES</LANGUAGE_LIST>
                     <LANGUAGE_LIST>HRV</LANGUAGE_LIST>
                     <LANGUAGE_LIST>NLD</LANGUAGE_LIST>
                     <LANGUAGE_LIST>LIT</LANGUAGE_LIST>
                     <LANGUAGE_LIST>EST</LANGUAGE_LIST>
                     <LANGUAGE_LIST>FRA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SPA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>DEU</LANGUAGE_LIST>
                     <START_OF_VALIDITY>2019-01-01</START_OF_VALIDITY>
                     <LANGUAGE_LIST>RON</LANGUAGE_LIST>
                     <LANGUAGE_LIST>ELL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SLV</LANGUAGE_LIST>
                     <REFERENCE_TO_MODIFIED_LOCATION>ANX:0</REFERENCE_TO_MODIFIED_LOCATION>
                     <LANGUAGE_LIST>ENG</LANGUAGE_LIST>
                     <IMPACT>structure</IMPACT>
                     <LANGUAGE_LIST>FIN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>POR</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SLK</LANGUAGE_LIST>
                     <TYPE_INSTRUCTION>explicit</TYPE_INSTRUCTION>
                     <LANGUAGE_LIST>HUN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>DAN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>ITA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>MLT</LANGUAGE_LIST>
                     <REFERENCE_TO_MODIFYING_LOCATION>ART:1 PNT:a AND ANX:0</REFERENCE_TO_MODIFYING_LOCATION>
                  </ANNOTATION>
                  <ANNOTATION>
                     <LANGUAGE_LIST>CES</LANGUAGE_LIST>
                     <LANGUAGE_LIST>HRV</LANGUAGE_LIST>
                     <PRODUCTION_SEQUENCE>0180010</PRODUCTION_SEQUENCE>
                     <LANGUAGE_LIST>POL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>NLD</LANGUAGE_LIST>
                     <START_OF_VALIDITY>2019-01-01</START_OF_VALIDITY>
                     <LANGUAGE_LIST>RON</LANGUAGE_LIST>
                     <LANGUAGE_LIST>LIT</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SPA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>DEU</LANGUAGE_LIST>
                     <LANGUAGE_LIST>FIN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>POR</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SLK</LANGUAGE_LIST>
                     <LANGUAGE_LIST>HUN</LANGUAGE_LIST>
                     <IMPACT>structure</IMPACT>
                     <LANGUAGE_LIST>ELL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>FRA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>ENG</LANGUAGE_LIST>
                     <LANGUAGE_LIST>EST</LANGUAGE_LIST>
                     <REFERENCE_TO_MODIFYING_LOCATION>ART:1 PNT:b AND ANX:0</REFERENCE_TO_MODIFYING_LOCATION>
                     <LANGUAGE_LIST>DAN</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SLV</LANGUAGE_LIST>
                     <REFERENCE_TO_MODIFIED_LOCATION>ANX:0</REFERENCE_TO_MODIFIED_LOCATION>
                     <TYPE_INSTRUCTION>explicit</TYPE_INSTRUCTION>
                     <LANGUAGE_LIST>ITA</LANGUAGE_LIST>
                     <LANGUAGE_LIST>SWE</LANGUAGE_LIST>
                     <LANGUAGE_LIST>LAV</LANGUAGE_LIST>
                     <LANGUAGE_LIST>BUL</LANGUAGE_LIST>
                     <LANGUAGE_LIST>MLT</LANGUAGE_LIST>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DOES_INSERTION_OF_RESOURCE_LEGAL>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2018-10-23</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>23</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{DATADOPT|http://publications.europa.eu/resource/authority/fd_365/DATADOPT}</COMMENT_ON_DATE>
                  </ANNOTATION>
               </WORK_DATE_DOCUMENT>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2018-10-24</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>24</DAY>
               </DATE_CREATION_LEGACY>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/4372</VALUE>
                     <IDENTIFIER>4372</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>4372</IDENTIFIER>
                  <PREFLABEL>standardised accounting system</PREFLABEL>
                  <ALTLABEL>standardized accounting system</ALTLABEL>
                  <ALTLABEL>national accounting system of the United Nations</ALTLABEL>
                  <ALTLABEL>standardised accounting plan</ALTLABEL>
                  <ALTLABEL>national standard accounting system</ALTLABEL>
                  <ALTLABEL>standardisation of accounts</ALTLABEL>
               </IS_ABOUT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/LCC</VALUE>
                     <IDENTIFIER>LCC</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>LCC</OP-CODE>
                  <IDENTIFIER>LCC</IDENTIFIER>
                  <PREFLABEL>Free movement of capital</PREFLABEL>
               </IS_ABOUT>
               <ID_CELEX type="data">
                  <VALUE>32018R1595</VALUE>
               </ID_CELEX>
               <DATE type="date">
                  <VALUE>2018-11-13</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>13</DAY>
               </DATE>
               <DATE type="date">
                  <VALUE>2019-01-01</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </DATE>
               <DATE type="date">
                  <VALUE>2018-10-23</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>23</DAY>
               </DATE>
               <RESOURCE_LEGAL_CONSOLIDATED_BY_ACT_CONSOLIDATED type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/f69ef96d-1a6a-11e9-8d04-01aa75ed71a1</VALUE>
                     <IDENTIFIER>f69ef96d-1a6a-11e9-8d04-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/consolidation/2008R1126%2F20190101</VALUE>
                        <IDENTIFIER>2008R1126/20190101</IDENTIFIER>
                        <TYPE>consolidation</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/02008R1126-20190101</VALUE>
                        <IDENTIFIER>02008R1126-20190101</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_CONSOLIDATED_BY_ACT_CONSOLIDATED>
               <DATE_DOCUMENT type="date">
                  <VALUE>2018-10-23</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>23</DAY>
               </DATE_DOCUMENT>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4372</VALUE>
                        <IDENTIFIER>4372</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4372</IDENTIFIER>
                     <PREFLABEL>standardised accounting system</PREFLABEL>
                     <ALTLABEL>standardized accounting system</ALTLABEL>
                     <ALTLABEL>national accounting system of the United Nations</ALTLABEL>
                     <ALTLABEL>standardised accounting plan</ALTLABEL>
                     <ALTLABEL>national standard accounting system</ALTLABEL>
                     <ALTLABEL>standardisation of accounts</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4362</VALUE>
                        <IDENTIFIER>4362</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4362</IDENTIFIER>
                     <PREFLABEL>accounting system</PREFLABEL>
                     <ALTLABEL>accounting plan</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100146</VALUE>
                        <IDENTIFIER>100146</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>16</IDENTIFIER>
                     <PREFLABEL>16 ECONOMICS</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100189</VALUE>
                        <IDENTIFIER>100189</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1626</IDENTIFIER>
                     <PREFLABEL>1626 national accounts</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_DATE_END-OF-VALIDITY type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </RESOURCE_LEGAL_DATE_END-OF-VALIDITY>
               <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/1710</VALUE>
                        <IDENTIFIER>1710</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>1710</OP-CODE>
                     <IDENTIFIER>1710</IDENTIFIER>
                     <PREFLABEL>Company law</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/17</VALUE>
                        <IDENTIFIER>17</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>17</OP-CODE>
                     <IDENTIFIER>17</IDENTIFIER>
                     <PREFLABEL>Law relating to undertakings</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1>
               </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/COM</VALUE>
                     <IDENTIFIER>COM</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>COM</OP-CODE>
                  <IDENTIFIER>COM</IDENTIFIER>
                  <PREFLABEL>European Commission</PREFLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </CREATED_BY>
               <RESOURCE_LEGAL_AMENDS_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/275df5e6-576e-4ea9-a81a-b299c0d9e53c</VALUE>
                     <IDENTIFIER>275df5e6-576e-4ea9-a81a-b299c0d9e53c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2008/1126/oj</VALUE>
                        <IDENTIFIER>reg:2008:1126:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32008R1126</VALUE>
                        <IDENTIFIER>32008R1126</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2008_320_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2008_320_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <REFERENCE_TO_MODIFIED_LOCATION>{AN|http://publications.europa.eu/resource/authority/fd_370/AN} {TXT|http://publications.europa.eu/resource/authority/fd_370/TXT}</REFERENCE_TO_MODIFIED_LOCATION>
                     <ROLE2>{J|http://publications.europa.eu/resource/authority/fd_375/J}</ROLE2>
                     <START_OF_VALIDITY>2019-01-01</START_OF_VALIDITY>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                  </ANNOTATION>
                  <ANNOTATION>
                     <REFERENCE_TO_MODIFIED_LOCATION>{AN|http://publications.europa.eu/resource/authority/fd_370/AN}</REFERENCE_TO_MODIFIED_LOCATION>
                     <ROLE2>{M|http://publications.europa.eu/resource/authority/fd_375/M}</ROLE2>
                     <START_OF_VALIDITY>2019-01-01</START_OF_VALIDITY>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                  </ANNOTATION>
               </RESOURCE_LEGAL_AMENDS_RESOURCE_LEGAL>
               <VERSION type="data">
                  <VALUE>1.42</VALUE>
               </VERSION>
               <RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
                  <VALUE>{P/EEE|http://publications.europa.eu/resource/authority/fd_400/P%2FEEE}</VALUE>
               </RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/55</VALUE>
                        <IDENTIFIER>55</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>55</IDENTIFIER>
                     <PREFLABEL>financial accounting</PREFLABEL>
                     <ALTLABEL>commercial accounting</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/54</VALUE>
                        <IDENTIFIER>54</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>54</IDENTIFIER>
                     <PREFLABEL>accounting</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100152</VALUE>
                        <IDENTIFIER>100152</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>40</IDENTIFIER>
                     <PREFLABEL>40 BUSINESS AND COMPETITION</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100230</VALUE>
                        <IDENTIFIER>100230</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4026</IDENTIFIER>
                     <PREFLABEL>4026 accounting</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/REG</VALUE>
                     <IDENTIFIER>REG</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>REG</OP-CODE>
                  <IDENTIFIER>REG</IDENTIFIER>
                  <PREFLABEL>Regulation</PREFLABEL>
                  <ALTLABEL>Regulations</ALTLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_555/1710</VALUE>
                     <IDENTIFIER>1710</IDENTIFIER>
                     <TYPE>fd_555</TYPE>
                  </URI>
                  <OP-CODE>1710</OP-CODE>
                  <IDENTIFIER>1710</IDENTIFIER>
                  <PREFLABEL>Company law</PREFLABEL>
               </IS_ABOUT>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2019-01-17T16:12:52.088+01:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>17</DAY>
               </LASTMODIFICATIONDATE>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>LIE</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <SERVICE_RESPONSIBLE type="data">
                  <VALUE>FISMA</VALUE>
               </SERVICE_RESPONSIBLE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/3647</VALUE>
                     <IDENTIFIER>3647</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>3647</IDENTIFIER>
                  <PREFLABEL>international standard</PREFLABEL>
                  <ALTLABEL>ISO standard</ALTLABEL>
               </IS_ABOUT>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/FISMA</VALUE>
                     <IDENTIFIER>FISMA</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>FISMA</OP-CODE>
                  <IDENTIFIER>FISMA</IDENTIFIER>
                  <PREFLABEL>Directorate-General for Financial Stability, Financial Services and Capital Markets Union</PREFLABEL>
                  <ALTLABEL>FISMA</ALTLABEL>
                  <ALTLABEL>DG Financial Stability, Financial Services and Capital Markets Union</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2018/1595/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1488</VALUE>
                        <IDENTIFIER>1488</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1488</IDENTIFIER>
                     <PREFLABEL>investment</PREFLABEL>
                     <ALTLABEL>capital expenditure</ALTLABEL>
                     <ALTLABEL>capital investment requirement</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1488</VALUE>
                        <IDENTIFIER>1488</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1488</IDENTIFIER>
                     <PREFLABEL>investment</PREFLABEL>
                     <ALTLABEL>capital expenditure</ALTLABEL>
                     <ALTLABEL>capital investment requirement</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100202</VALUE>
                        <IDENTIFIER>100202</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2426</IDENTIFIER>
                     <PREFLABEL>2426 financing and investment</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2815</VALUE>
                        <IDENTIFIER>2815</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2815</IDENTIFIER>
                     <PREFLABEL>real property</PREFLABEL>
                     <ALTLABEL>immovable property</ALTLABEL>
                     <ALTLABEL>real estate</ALTLABEL>
                     <ALTLABEL>law of real property</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3929</VALUE>
                        <IDENTIFIER>3929</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3929</IDENTIFIER>
                     <PREFLABEL>ownership</PREFLABEL>
                     <ALTLABEL>system of property</ALTLABEL>
                     <ALTLABEL>property law</ALTLABEL>
                     <ALTLABEL>law of property</ALTLABEL>
                     <ALTLABEL>property right</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100145</VALUE>
                        <IDENTIFIER>100145</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>12</IDENTIFIER>
                     <PREFLABEL>12 LAW</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100179</VALUE>
                        <IDENTIFIER>100179</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1211</IDENTIFIER>
                     <PREFLABEL>1211 civil law</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/LES</VALUE>
                        <IDENTIFIER>LES</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>LES</OP-CODE>
                     <IDENTIFIER>LES</IDENTIFIER>
                     <PREFLABEL>Freedom of establishment</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/560</VALUE>
                     <IDENTIFIER>560</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>560</IDENTIFIER>
                  <PREFLABEL>financial legislation</PREFLABEL>
                  <ALTLABEL>transaction regulations</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2019-01-01</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{AU+TARD|http://publications.europa.eu/resource/authority/fd_335/AU%2BTARD} {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 2</COMMENT_ON_DATE>
                     <TYPE_OF_DATE>{MA|http://publications.europa.eu/resource/authority/fd_335/MA}</TYPE_OF_DATE>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2018-11-13</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>13</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{DATPUB|http://publications.europa.eu/resource/authority/fd_335/DATPUB} +20 {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 3</COMMENT_ON_DATE>
                     <TYPE_OF_DATE>{EV|http://publications.europa.eu/resource/authority/fd_335/EV}</TYPE_OF_DATE>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1331</VALUE>
                        <IDENTIFIER>1331</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1331</IDENTIFIER>
                     <PREFLABEL>corporation tax</PREFLABEL>
                     <ALTLABEL>profits tax</ALTLABEL>
                     <ALTLABEL>corporate income tax</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1326</VALUE>
                        <IDENTIFIER>1326</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1326</IDENTIFIER>
                     <PREFLABEL>tax on income</PREFLABEL>
                     <ALTLABEL>income tax</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2446</IDENTIFIER>
                     <PREFLABEL>2446 taxation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/063990c7-2ce2-4e5c-b0cc-5eba713d7d08</VALUE>
                     <IDENTIFIER>063990c7-2ce2-4e5c-b0cc-5eba713d7d08</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2002_243_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2002_243_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2002/1606/oj</VALUE>
                        <IDENTIFIER>reg:2002:1606:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32002R1606</VALUE>
                        <IDENTIFIER>32002R1606</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2018/1595/oj</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/MARI</VALUE>
                        <IDENTIFIER>MARI</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>MARI</OP-CODE>
                     <IDENTIFIER>MARI</IDENTIFIER>
                     <PREFLABEL>Internal market - Principles</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>immc:C(2018)6837/962892</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_CONSOLIDATED_BY_ACT_CONSOLIDATED type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/e9b32c8c-1a6a-11e9-8d04-01aa75ed71a1</VALUE>
                     <IDENTIFIER>e9b32c8c-1a6a-11e9-8d04-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/consolidation/2008R1126%2F20190101_0180010</VALUE>
                        <IDENTIFIER>2008R1126/20190101_0180010</IDENTIFIER>
                        <TYPE>consolidation</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_CONSOLIDATED_BY_ACT_CONSOLIDATED>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2018_265_R_0002</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/LCC</VALUE>
                        <IDENTIFIER>LCC</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>LCC</OP-CODE>
                     <IDENTIFIER>LCC</IDENTIFIER>
                     <PREFLABEL>Free movement of capital</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <BASED_ON type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2012</VALUE>
                     <IDENTIFIER>TFEU_2012</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2012</OP-CODE>
                  <IDENTIFIER>TFEU_2012</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2012)</PREFLABEL>
                  <ALTLABEL>TFEU (2012)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2012)</ALTLABEL>
               </BASED_ON>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <IDENTIFIER type="data">
                  <VALUE>celex:32018R1595</VALUE>
               </IDENTIFIER>
               <DATE type="date">
                  <VALUE>2018-10-24</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>24</DAY>
               </DATE>
               <IDENTIFIER type="data">
                  <VALUE>32018R1595</VALUE>
               </IDENTIFIER>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>R</TYPE>
               <TYPE>cdm:work</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/116dd054-d713-11e8-9424-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>116dd054-d713-11e8-9424-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2018.265.01.0003.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2018.265.01.0003.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32018R1595.ENG</VALUE>
                     <IDENTIFIER>32018R1595.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2018_265_R_0002.ENG</VALUE>
                     <IDENTIFIER>JOL_2018_265_R_0002.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <TITLE type="data">
                  <VALUE>Commission Regulation (EU) 2018/1595 of 23 October 2018 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 Interpretation 23 of the International Financial Reporting Interpretations Committee (Text with EEA relevance.)</VALUE>
                  <LANG>en</LANG>
               </TITLE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <EXPRESSION_SUBTITLE type="data">
                  <VALUE>C/2018/6837</VALUE>
               </EXPRESSION_SUBTITLE>
               <CREATIONDATE type="date">
                  <VALUE>2018-10-24T00:27:12.142+02:00</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>24</DAY>
               </CREATIONDATE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2018-10-24T00:43:50.579+02:00</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>24</DAY>
               </LASTMODIFICATIONDATE>
               <TITLE type="data">
                  <VALUE>C/2018/6837</VALUE>
               </TITLE>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Commission Regulation (EU) 2018/1595 of 23 October 2018 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 Interpretation 23 of the International Financial Reporting Interpretations Committee (Text with EEA relevance.)</VALUE>
                  <LANG>en</LANG>
               </EXPRESSION_TITLE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="true"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2018/1595/pdfs/eur_20181595_adopted_en.pdf" Date="2018-10-23" Size="508643"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="25"/>
									<ukm:BodyParagraphs Value="3"/>
									<ukm:ScheduleParagraphs Value="22"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2018/1595/body" IdURI="http://www.legislation.gov.uk/id/eur/2018/1595/body" NumberOfProvisions="3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31" Status="Repealed" Match="false"><P1 DocumentURI="http://www.legislation.gov.uk/eur/2018/1595/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2018/1595/article/2" id="article-2" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31" Status="Repealed" Match="false"><Pnumber><CommentaryRef Ref="key-658c12ba235551d6a06e7422cfdcedfe"/>Article 2</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></EUBody></EURetained><Commentaries><Commentary id="key-658c12ba235551d6a06e7422cfdcedfe" Type="F"><Para><Text>Regulation revoked (31.12.2020) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2019/685" id="d35e2" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="685">S.I. 2019/685</Citation>, <CitationSubRef CitationRef="d35e2" id="ccd33e520241004084628880100" URI="http://www.legislation.gov.uk/id/uksi/2019/685/schedule/2" Operative="true" SectionRef="schedule-2">Sch. 2 para. 63</CitationSubRef> (as inserted by <Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1392" id="d35e11" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1392" Title="The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019">The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392)</Citation>, <CitationSubRef CitationRef="d35e11" id="ccd33e1420241004084628880100" URI="http://www.legislation.gov.uk/id/uksi/2019/1392/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>, <CitationSubRef CitationRef="d35e11" id="ccd33e1820241004084628880100" URI="http://www.legislation.gov.uk/id/uksi/2019/1392/regulation/12/b" Operative="true" SectionRef="regulation-12-b">12(b)</CitationSubRef>) (with transitional provision in <CitationSubRef CitationRef="d35e2" id="ccd33e820241004084628880100" URI="http://www.legislation.gov.uk/id/uksi/2019/685/regulation/20/2" SectionRef="regulation-20-2">reg. 20(2)</CitationSubRef>); <Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d35e21" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>, <CitationSubRef CitationRef="d35e21" id="ccd33e2420241004084628880100" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>