# Companies Act 1985, Paragraph 45B

Extent: E+W+S

Where the company has derivatives that it has not included at fair value, there must be stated for each class of such derivatives–
(a) the fair value of the derivatives in that class, if such a value can be determined in accordance with paragraph 34B, and
(b) the extent and nature of the derivatives.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/paragraph/45B (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-45B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.