- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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6.—(1) Schedule 9 (interpretation of schedules) is amended as follows.
(2) In paragraph 7(3) (provisions)–
(a)omit “and charges”;
(b)for “or loss” substitute “the nature of which is clearly defined and”.
(3) In paragraph 10 (other definitions), before the definition of “fungible assets”, insert–
““fair value reserve” has the meaning given by paragraph 24D of Schedule 6;”.
(4) After paragraph 10, insert –
11. References to “derivative financial instruments” are deemed to include commodity-based contracts that give either contracting party the right to settle in cash or some other financial instrument, except when such contracts –
(a)were entered into in order to meet the society’s expected purchase, sale or usage requirements and continue to meet those requirements;
(b)were designated for such purpose at their inception; and
(c)are expected to be settled by delivery of the commodity.
12.—(1) The expressions listed in sub-paragraph (2) have the same meaning as they have in Council Directive 78/660/EEC (1), and for the purposes of those expressions, it shall be assumed that a society is subject to the provisions of that Directive.
(2) “Available-for-sale financial asset”, “business combination”, “cash flow risk”, “commodity-based contracts”, “credit risk”, “equity instrument”, “exchange difference”, “fair value hedge accounting system”, “financial fixed asset”, “financial instrument”, “foreign entity”, “hedge accounting”, “hedge accounting system”, “hedged items”, “hedging instrument”, “held to maturity”, “held for trading purposes”, “liquidity risk”, “monetary item”, “price risk”, “receivables”, “reliable market” and “trading portfolio”.”.
OJ L 222, 14.8.1978, p. 11; as amended by Council Directive 83/349/EEC, Council Directive 84/569/EEC, Council Directive 89/666/EEC, Council Directive 90/604/EEC, Council Directive 90/605/EEC, Council Directive 94/8/EC, Council Directive 1999/60/EC and European Parliament and Council Directive 2001/65/EC.
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