{
  "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-67",
  "json_url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-67.json",
  "legislation": "ukdsi/2008/9780110806303",
  "legislation_title": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008",
  "path": "schedule/2/paragraph/67",
  "kind": "paragraph",
  "number": "67",
  "heading": "Information about fair value of assets and liabilities",
  "text": "Where the company has derivatives that it has not included at fair value, there must be stated for each class of such derivatives—\n(a) the fair value of the derivatives in that class, if such a value can be determined in accordance with paragraph 45, and\n(b) the extent and nature of the derivatives.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/2/paragraph/67",
    "retrieved_at": "2026-10-30T15:17:10.246861+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}