The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Interpretation

4. 3. Currency

5. 4. Exchange gain or loss : general

6. 5. Exchange gain or loss arising from loan relationship assets or liabilities

7. 6. If an asset is accounted for as available-for-sale, the exchange...

8. 7. Exchange gain or loss arising from derivative contracts

9. 8. Calculation of residual profit and loss

10. 9. (1) Where there is a fair value profit, the residual...

11. Signature

12. Explanatory Note