Exchange gain or loss : general
This
adran has no associated
Memorandwm Esboniadol
4. In these Regulations exchange gain or loss shall not include any debits or credits referred to in regulation 4(1), (3) and (4) of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004(1).
(1)
S.I. 2004/3271.