# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 29C

Extent: N.I.

A company may include any assets and liabilities that qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, at the amount required under that system.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/9A/paragraph/29C (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9A/paragraph-29C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.