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Companies Act 1985
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Changes over time for: Paragraph 45
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 02/02/1996- Amendment
- 01/01/2005
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 01/01/2005. This version of this provision has been superseded.
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Companies Act 1985, Paragraph 45 is up to date with all changes known to be in force on or before 11 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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45(1)In respect of the amount of each item which is or would but for paragraph 3(4)(b) be shown in the company’s balance sheet under the general item “investments” (whether as fixed assets or as current assets) there shall be stated—
(a)how much of that amount is ascribable to listed investments; F1. . .
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Where the amount of any listed investments is stated for any item in accordance with sub-paragraph (1)(a), the following amounts shall also be stated—
(a)the aggregate market value of those investments where it differs from the amount so stated; and
(b)both the market value and the stock exchange value of any investments of which the former value is, for the purposes of the accounts, taken as being higher than the latter.
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Textual Amendments
F1Sch. 4 para. 45(1)(b) and word “and” immediately preceding repealed (2.2.1996) by S.I. 1996/189, reg. 14(1), Sch. 1 para. 7 (with reg. 16)
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