# The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 68: 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 format or profit and loss account formats, 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/2008/9780110818351/schedule/1/paragraph/68 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.