# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 22: Valuation of assets: general


(1) Subject to paragraph 24, investments falling to be included under assets item C (investments) must be included at their current value calculated in accordance with paragraphs 25 and 26.
(2) Investments falling to be included under assets item D (assets held to cover linked liabilities) must be shown at their current value calculated in accordance with paragraphs 25 and 26.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/3/part/2/crossheading/current-value-accounting-rules/paragraph/22 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/part-2/crossheading-current-value-accounting-rules/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.