# Companies Act 1985, Paragraph 50: Sums denominated in foreign currencies

Extent: E+W+S

Where any sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet format or the profit and loss account formats, the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up) shall be stated.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/50 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.