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Companies Act 1985
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Changes over time for: Paragraph 32
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 02/12/1991- Amendment
- 06/04/1997
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 06/04/1997. This version of this provision has been superseded.
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32The amount to be included in respect of loans and advances, debt or other fixed income securities and equity shares or other variable yield securities not held as financial fixed assets shall be their cost, subject to paragraphs 33 and 34 below.
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