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SI 2004 No. 3256: Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations

Companies Legislation

Bloomsbury Professional
Law Stated At:
21 March 2024
Statutory Instruments 1. Citation, commencement and effect 2. Interpretation 3. Exchange gains or losses arising from liabilities or assets hedging shares etc. 4. Exchange gains or losses arising from derivative contracts hedging shares etc. [[4A. Relevant value [4B. Relevant time [[4C. Review period 5. Regulations 3 and 4: supplementary [5A. Net investment hedge of foreign operations [6. Application of regulations 7, 8 and 9 in relation to derivative contracts where fair value accounting applies [6A. Election to apply regulations 7, 8 ...

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