Paragraph 65B

United Kingdom

Where the company has derivatives that it has not included at fair value, there must be stated for each class of such derivatives–

(a)

the fair value of the derivatives in that class, if such a value can be determined in accordance with paragraph 29B, and

(b)

the extent and nature of the derivatives.

Notes on Schedule 9A

F1: Sch. 9A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
F2: Sch. 9A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 4, 6, 7, Sch. 1