Textual Amendments
F1Sch. 8A inserted (1.3.1997) by S.I. 1997/220, reg. 2(3), Sch. 2
Textual Amendments
F2Sch. 8A inserted (1.3.1997) by S.I. 1997/220, reg. 2(3), Sch. 2
F39(1)Where sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet or profit and loss account, the basis on which those sums have been translated into sterling shall be stated.
(2)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 8A inserted (1.3.1997) by S.I. 1997/220, reg. 2(3), Sch. 2
F4Sch. 8A para. 9(2)(3) omitted (1.10.2005) by virtue of The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005 (S.I. 2005/2280), reg. 7