SCHEDULES

SCHEDULE 4 E+W+S Form and Content of Company Accounts

Modifications etc. (not altering text)

C1 Sch. 4 applied with modifications by S.I. 1985/680, regs. 4–6, Sch. and Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 176(9), Sch. 8 para. 19(3)(4)(5)

C2 Sch. 4 applied by Finance (No. 2) Act 1987 (c. 51, SIF 63:1), s. 7, Sch. 1 para. 19(3)(4)(5)

Part II E+W+S Accounting Principles and Rules

SECTION D E+W+S FAIR VALUE ACCOUNTING

Inclusion of hedged items at fair value E+W+S

34C A company may include any assets and liabilities that qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, at the amount required under that system.