Paragraph 9 PreliminaryI1
United Kingdom
The same valuation method must be applied to all investments included in any item in the balance sheet format which is denoted by an arabic number F1or shown as assets under CI in the balance sheet.
Annotations
Textual amendments
- F1
Words in Sch. 6 para. 9 inserted (1.10.2005 with effect as respects financial years which begin on or after 1.1.2005 and end on or after October 2005) by The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005 (S.I. 2005/2210), regs. 1(2), 4(4)
Commencement
- I1
Sch. 6 para. 9 in force at 1.9.1994, see reg. 1