# Companies Act 1985, Paragraph 34C

Extent: E+W+S

A company may include any assets and liabilities that qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, at the amount required under that system.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/paragraph/34C (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-34C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.