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Companies Act 1985

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Changes over time for: Cross Heading: Inclusion of hedged items at fair value

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Version Superseded: 06/04/2008

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Inclusion of hedged items at fair valueU.K.

34CA company may include any assets and liabilities that qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, at the amount required under that system.

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