# Companies Act 1985, Paragraph 22

Extent: E+W+S+N.I.

(1) Subject to paragraph 24 below, investments falling to be included under Assets item C (investments) shall be included at their current value calculated in accordance with paragraphs 25 and 26 below.
(2) Investments falling to be included under Assets item D (assets held to cover linked liabilities) shall be shown at their current value calculated in accordance with paragraphs 25 and 26 below.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9A/paragraph/22 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9A/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.