- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2007)
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Companies Act 1985
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1985 c. 6
- SCHEDULE 4
- Part II
- SECTION D
- Determination of fair value
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Determination of fair value
Version Superseded: 06/04/2008
Alternative versions:
- 12/11/2004- Amendment
- 06/04/2007
Point in time - 06/04/2008- Amendment
Status:
Point in time view as at 06/04/2007.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Determination of fair value.
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Determination of fair valueE+W+S
34B(1)The fair value of a financial instrument is determined in accordance with this paragraph.
(2)If a reliable market can readily be identified for the financial instrument, its fair value is determined by reference to its market value.
(3)If a reliable market cannot readily be identified for the financial instrument but can be identified for its components or for a similar instrument, its fair value is determined by reference to the market value of its components or of the similar instrument.
(4)If neither sub-paragraph (2) nor (3) applies, the fair value of the financial instrument is a value resulting from generally accepted valuation models and techniques.
(5)Any valuation models and techniques used for the purposes of sub-paragraph (4) must ensure a reasonable approximation of the market value.
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