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Part IVA Valuation at Fair ValueF1

  1. 24AInclusion of financial instruments at fair value
  2. 24BMethods for determining “fair value”
  3. 24CHedged items
  4. 24DOther assets which may be included at fair value
  5. 24EAccounting for changes in value of financial instruments
  6. 24FThe fair value reserve

Annotations

Textual amendments

F1

Sch. 6 Pt. 4A 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), 5