Chwilio Deddfwriaeth

Chwiliad Uwch

Companies Act 1985

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Assets included at a fixed amount

25(1)Subject to the following sub-paragraph, assets which fall to be included—

(a)amongst the fixed assets of a company under the item " tangible assets " ; or

(b)amongst the current assets of a company under the item " raw materials and consumables " ;

may be included at a fixed quantity and value.

(2)Sub-paragraph (1) applies to assets of a kind which are constantly being replaced, where—

(a)their overall value is not material to assessing the company's state of affairs ; and

(b)their quantity, value and composition are not subject to material variation.

Yn ôl i’r brig

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