# Companies Act 1985, Paragraph 57: Sums denominated in foreign currencies

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

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

---
Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9A/paragraph/57 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9A/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.