# Companies Act 1985, Paragraph 32

Extent: E+W+S

The amount to be included in respect of loans and advances, debt or other fixed income securities and equity shares or other variable yield securities not held as financial fixed assets shall be their cost, subject to paragraphs 33 and 34 below.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/32 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.