Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2011

Status:

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

Derivative contracts

9(1)Section 599B (determination of credits and debits where amounts not fully recognised) is amended as follows.

(2)After subsection (2) insert—

“(2A)But no debits are, as a result of this section, to be brought into account by the company in respect of the derivative contract.”

(3)After subsection (3) insert—

“(4)If—

(a)the company is, or is treated as, a party to the contract at the beginning of the period referred to in section 599A(1), and

(b)the fair value of the contract at that time is greater than the carrying value of that contract at that time,

a credit of an amount equal to the difference is to be brought into account for that period for the purposes of this Part in respect of the contract.”

Yn ôl i’r brig

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