# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 31: Current assets


The amount to be included in respect of loans and advances, debt or other fixed-income securities and equity shares or other variable yield securities not held as financial fixed assets must be their cost, subject to paragraphs 32 and 33.

---
Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/2/paragraph/31 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.