Paragraph 9 GeneralF1
England, Wales and Scotland
Where sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet or profit and loss account, the basis on which those sums have been translated into sterling shall be stated.
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Annotations
Textual amendments
- F1
Sch. 8A inserted (1.3.1997) by S.I. 1997/220, reg. 2(3), Sch. 2
- F2
Sch. 8A para. 9(2)(3) omitted (1.10.2005) by virtue of The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005 (S.I. 2005/2280), reg. 7
Notes on Schedule 8A
Textual amendments
- F1
Sch. 8A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
Notes on Part II
Textual amendments
- F1
Sch. 8A inserted (1.3.1997) by S.I. 1997/220, reg. 2(3), Sch. 2