# The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014, Regulation 2: Amendment of the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002


(1) The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 are amended as follows.
(2) In regulation 13 (cases where matched assets represent loan relationships)—
(a) in paragraph (1), for “and (2A)” substitute “, (2A) and (2B)”,
(b) after paragraph (2A) insert—
“(2B) The circumstances prescribed by this paragraph are where there is a disposal of an asset representing a loan relationship in relation to which amounts have fallen within regulation 12A of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004.”,
(c) in paragraph (4), after “(2A)” insert “and amounts within paragraph (2B)”.

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Source: https://www.legislation.gov.uk/ukdsi/2014/9780111123355/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-changes-in-accounting-standards-loan-relationships-and-derivative-contracts-regulations-2014/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.