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The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 3256
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3.Exchange gains or losses arising from liabilities or assets hedging shares etc.
4.Exchange gains or losses arising from derivative contracts hedging shares etc.
5ZA.Derivatives hedging acquisitions and disposals of shareholdings
6.Application of regulations 7, 8 and 9 in relation to derivative contracts where fair value accounting applies
6B.Effect of elections on group member replacing another as party to derivative contract: regulations 7 and 8
6C.Effect of elections on transfers within groups: regulation 9
6D.Transfers within groups where no election under regulation 6A
7.Fair value profits or losses arising from derivative contracts which are currency contracts
7A.Exchange gains or losses arising from derivative contracts hedging anticipated or future proceeds from certain issues of shares
8.Profits or losses arising from derivative contracts which are commodity contracts or debt contracts
9.Profits or losses arising from derivative contracts which are interest rate contracts
9A.Profits or losses arising from designated cash flow hedges
10.Bringing fair value profits or losses into account on currency and commodity contracts
10A.Bringing exchange gains into account on contracts to which regulation 7A applies
11.Profits and losses arising from loan relationships with embedded derivatives
13.Transitional provision: exchange losses arising from contracts to which regulation 7A applies
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