Section 7a Valuation at fair valueF1 United Kingdom Repealed Original text. Later amendments are not shown. 42aArticle 42a 42bArticle 42b 42cArticle 42c 42dArticle 42d 42eArticle 42e 42fArticle 42f Annotations Textual amendments F1 Repealed by Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance). ← Article 42 Section 7a Article 42a →