Division Hedged Items (paragraphs 78-84)
United Kingdom
Original text. Later amendments are not shown.
- Qualifying Items (paragraphs 78-80)
- Designation of Financial Items as Hedged Items (paragraphs 81 and 81A)
- Designation of Non-Financial Items as Hedged Items (paragraph 82)
- Designation of Groups of Items as Hedged Items (paragraphs 83 and 84)