# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 38: Hedged items


An LLP may include any assets and liabilities, or identified portions of such assets or liabilities, that qualify as hedged items under a fair value hedge accounting system at the amount required under that system.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/1/paragraph/38 (the official version)
Page: https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.