<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/2020/551" IdURI="http://www.legislation.gov.uk/id/eur/2020/551" NumberOfProvisions="3" RestrictStartDate="2021-03-08" 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."><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/2020/551/article/3</dc:identifier><dc:title>Commission Regulation (EU) 2020/551 of 21 April 2020 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 3 (Text with EEA relevance) (revoked)</dc:title><dct:alternative>Commission Regulation (EU) 2020/551</dct:alternative><dc:description>Commission Regulation (EU) 2020/551 of 21 April 2020 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 3 (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:32020R0551</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2025-10-13</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2021-03-08</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2020/551/article/3/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2020/551/resources" title="More Resources"/>
					
					
					<atom:link rel="http://purl.org/dc/terms/provenance" href="http://www.legislation.gov.uk/eur/2020/551/introduction#commentary-key-b0834d3d46c227d0a82e9e955bf50479" title="textual amendment"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2020/551" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2020/551/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2020/551/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2020/551/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2020/551/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2020/551/article/3/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2020/551/article/3/2020-12-31" 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/2020/551" title="Amended by UK"/>
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2020/551/article/3/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2020/551/article/3/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2020/551/article/3/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2020/551/article/3/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2020/551/article/3/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2020/551/article/3/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2020/551/article/3/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2020/551/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2020/551/article/3/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2020/551/article/3/2020-04-21" title="2020-04-21"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2020/551/article/3/2021-03-08" title="2021-03-08"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2020/551" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2020/551/article/2" title="Provision; Article 2"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2020/551/introduction" title="Introduction; Introduction"/><atom:link rel="next" href="http://www.legislation.gov.uk/eur/2020/551/signature" title="Signature; Signature"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2020"/><ukm:Number Value="551"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="d518b048-8470-11ea-bf12-01aa75ed71a1"/>
            <ukm:ELI Value="reg:2020:551:oj"/>
            <ukm:CELEX Value="32020R0551"/>
            <ukm:OfficialJournal Value="JOL_2020_127_R_0002"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2020-04-21"/><ukm:EURLexModified Date="2020-05-04T08:01:10Z"/><ukm:EURLexExtracted Date="2020-05-04T08:18:54Z"/><ukm:XMLGenerated Date="2020-12-12T17:58:02Z"/><ukm:XMLImported Date="2020-12-12T23:04:48Z"/><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="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="financial legislation" URI="http://eurovoc.europa.eu/560"/><ukm:Subject Scheme="EuroVoc" Label="type of business" URI="http://eurovoc.europa.eu/813"/><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="SubjectMatter" Label="Internal market - Principles" URI="http://publications.europa.eu/resource/authority/fd_070/MARI"/><ukm:Subject Scheme="SubjectMatter" Label="Freedom of establishment" URI="http://publications.europa.eu/resource/authority/fd_070/LES"/><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/d518b048-8470-11ea-bf12-01aa75ed71a1</VALUE>
                  <IDENTIFIER>d518b048-8470-11ea-bf12-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg/2020/551/oj</VALUE>
                     <IDENTIFIER>reg:2020:551:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32020R0551</VALUE>
                     <IDENTIFIER>32020R0551</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2020_127_R_0002</VALUE>
                     <IDENTIFIER>JOL_2020_127_R_0002</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <DATE type="date">
                  <VALUE>2020-04-21</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>21</DAY>
               </DATE>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>551</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2020-05-12</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>05</MONTH>
                  <DAY>12</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>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2020-04-21</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>21</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{DATADOPT|http://publications.europa.eu/resource/authority/fd_365/DATADOPT}</COMMENT_ON_DATE>
                  </ANNOTATION>
               </WORK_DATE_DOCUMENT>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <ID_CELEX type="data">
                  <VALUE>32020R0551</VALUE>
               </ID_CELEX>
               <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>EC</ALTLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <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>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0551</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <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_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2020_127_R_0002</VALUE>
               </WORK_ID_DOCUMENT>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2020/551/oj</VALUE>
               </IDENTIFIER>
               <DATE type="date">
                  <VALUE>2020-04-22</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>22</DAY>
               </DATE>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>eli:reg/2020/551/oj</VALUE>
               </WORK_ID_DOCUMENT>
               <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>
               <VERSION type="data">
                  <VALUE>1.38</VALUE>
               </VERSION>
               <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_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>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/813</VALUE>
                        <IDENTIFIER>813</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>813</IDENTIFIER>
                     <PREFLABEL>type of business</PREFLABEL>
                     <ALTLABEL>firm</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/813</VALUE>
                        <IDENTIFIER>813</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>813</IDENTIFIER>
                     <PREFLABEL>type of business</PREFLABEL>
                     <ALTLABEL>firm</ALTLABEL>
                  </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/100227</VALUE>
                        <IDENTIFIER>100227</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4011</IDENTIFIER>
                     <PREFLABEL>4011 business classification</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <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>
                     <COMMENT_ON_LEGAL_BASIS>A03P1</COMMENT_ON_LEGAL_BASIS>
                     <ARTICLE>3</ARTICLE>
                     <PARAGRAPH>1</PARAGRAPH>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <CREATIONDATE type="date">
                  <VALUE>2020-04-22T10:11:10.256+02:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>22</DAY>
               </CREATIONDATE>
               <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>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2020/551/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2020-01-01</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{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>
               <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://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_ID_CELEX type="data">
                  <VALUE>32020R0551</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <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>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32020R0551</VALUE>
               </WORK_ID_DOCUMENT>
               <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>
               <IDENTIFIER type="data">
                  <VALUE>immc:C(2020)2268/1008721</VALUE>
               </IDENTIFIER>
               <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_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>
               <IDENTIFIER type="data">
                  <VALUE>celex:32020R0551</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>immc:C(2020)2268/1008721</VALUE>
               </WORK_ID_DOCUMENT>
               <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>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                     <ROLE2>{M|http://publications.europa.eu/resource/authority/fd_375/M}</ROLE2>
                     <REFERENCE_TO_MODIFIED_LOCATION>{AN|http://publications.europa.eu/resource/authority/fd_370/AN}</REFERENCE_TO_MODIFIED_LOCATION>
                     <START_OF_VALIDITY>2020-01-01</START_OF_VALIDITY>
                  </ANNOTATION>
               </RESOURCE_LEGAL_AMENDS_RESOURCE_LEGAL>
               <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>EC</ALTLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </CREATED_BY>
               <IDENTIFIER type="data">
                  <VALUE>32020R0551</VALUE>
               </IDENTIFIER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/813</VALUE>
                     <IDENTIFIER>813</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>813</IDENTIFIER>
                  <PREFLABEL>type of business</PREFLABEL>
                  <ALTLABEL>firm</ALTLABEL>
               </IS_ABOUT>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2020-05-04T10:01:10.275+02:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>05</MONTH>
                  <DAY>04</DAY>
               </LASTMODIFICATIONDATE>
               <YEAR type="data">
                  <VALUE>2020</VALUE>
               </YEAR>
               <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>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2020-04-22</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>22</DAY>
               </DATE_CREATION_LEGACY>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2020</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
                  <VALUE>{P/EEE|http://publications.europa.eu/resource/authority/fd_400/P%2FEEE}</VALUE>
               </RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
               <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>
               <DATE type="date">
                  <VALUE>2020-05-12</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>05</MONTH>
                  <DAY>12</DAY>
               </DATE>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>LIE</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <SERVICE_RESPONSIBLE type="data">
                  <VALUE>FISMA</VALUE>
               </SERVICE_RESPONSIBLE>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2020/551/oj</VALUE>
               </ELI>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/1f149e83-8470-11ea-bf12-01aa75ed71a1</VALUE>
                     <IDENTIFIER>1f149e83-8470-11ea-bf12-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2020_127_R</VALUE>
                        <IDENTIFIER>JOL_2020_127_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2020_127_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/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>
               <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>eli:reg/2020/551/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/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>
               <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>
               <DATE type="date">
                  <VALUE>2020-01-01</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </DATE>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <DATE_DOCUMENT type="date">
                  <VALUE>2020-04-21</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>21</DAY>
               </DATE_DOCUMENT>
               <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>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>R</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>cdm:work</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/d518b048-8470-11ea-bf12-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>d518b048-8470-11ea-bf12-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32020R0551.ENG</VALUE>
                     <IDENTIFIER>32020R0551.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2020_127_R_0002.ENG</VALUE>
                     <IDENTIFIER>JOL_2020_127_R_0002.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2020.127.01.0013.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2020.127.01.0013.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <CREATIONDATE type="date">
                  <VALUE>2020-04-22T10:11:10.257+02:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>22</DAY>
               </CREATIONDATE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <EXPRESSION_SUBTITLE type="data">
                  <VALUE>C/2020/2268</VALUE>
               </EXPRESSION_SUBTITLE>
               <TITLE type="data">
                  <VALUE>Commission Regulation (EU) 2020/551 of 21 April 2020 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 3 (Text with EEA relevance)</VALUE>
                  <LANG>en</LANG>
               </TITLE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2020-05-04T10:01:10.276+02:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>05</MONTH>
                  <DAY>04</DAY>
               </LASTMODIFICATIONDATE>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Commission Regulation (EU) 2020/551 of 21 April 2020 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 3 (Text with EEA relevance)</VALUE>
                  <LANG>en</LANG>
               </EXPRESSION_TITLE>
               <TITLE type="data">
                  <VALUE>C/2020/2268</VALUE>
               </TITLE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <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>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="true"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2020/551/pdfs/eur_20200551_adopted_en.pdf" Date="2020-04-21" Size="645439"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="11"/>
									<ukm:BodyParagraphs Value="3"/>
									<ukm:ScheduleParagraphs Value="8"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2020/551/body" IdURI="http://www.legislation.gov.uk/id/eur/2020/551/body" NumberOfProvisions="3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-03-08" Status="Repealed" Match="false"><P1 DocumentURI="http://www.legislation.gov.uk/eur/2020/551/article/3" IdURI="http://www.legislation.gov.uk/id/eur/2020/551/article/3" id="article-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-03-08" Status="Repealed" Match="false"><Pnumber><CommentaryRef Ref="key-b0834d3d46c227d0a82e9e955bf50479"/>Article 3</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></EUBody></EURetained><Commentaries><Commentary id="key-b0834d3d46c227d0a82e9e955bf50479" Type="F"><Para><Text>Regulation revoked (8.3.2021) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2021/153" id="cyb8qco55-00003" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="153" Title="The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021">The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153)</Citation>, <CitationSubRef CitationRef="cyb8qco55-00003" id="cyb8qco55-00004" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2021/153/regulation/1">reg. 1</CitationSubRef>, <CitationSubRef CitationRef="cyb8qco55-00003" id="cyb8qco55-00005" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2021/153/schedule" Operative="true">Sch. Table 2</CitationSubRef>  (with <CitationSubRef CitationRef="cyb8qco55-00003" id="cyb8qco55-00006" SectionRef="regulation-2-3" URI="http://www.legislation.gov.uk/id/uksi/2021/153/regulation/2/3">reg. 2(3)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>