# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 63: Sums denominated in foreign currencies


Where any sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet or profit and loss account format, the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up) must be stated.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/3/paragraph/63 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.