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The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 3256
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3.Exchange gains or losses arising from liabilities or assets hedging shares etc.
4.Exchange gains or losses arising from derivative contracts hedging shares etc.
7.Fair value profits or losses arising from derivative contracts which are currency contracts
8.Profits or losses arising from derivative contracts which are commodity contracts or debt contracts
9.Profits or losses arising from derivative contracts which are interest rate contracts
10.Bringing fair value profits or losses into account on currency and commodity contracts
11.Profits and losses arising from loan relationships with embedded derivatives
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