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Companies Act 1985
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Changes over time for: Paragraph 70
Version Superseded: 06/04/2008
Alternative versions:
- 02/12/1991- Amendment
- 01/10/2007
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 01/10/2007. This version of this provision has been superseded.
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Assets and liabilities denominated in a currency other than sterling (or the currency in which the accounts are drawn up)E+W+S
70(1)The aggregate amount, in sterling (or the currency in which the accounts are drawn up), of all assets denominated in a currency other than sterling (or the currency used), together with the aggregate amount, in sterling (or the currency used), of all liabilities so denominated, is to be disclosed.
(2)For the purposes of this paragraph an appropriate rate of exchange prevailing at the balance sheet date shall be used to determine the amounts concerned.
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