{
  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-amendment-regulations-2015",
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  "id": "uksi/2015/1963",
  "title": "The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) (Amendment) Regulations 2015",
  "short_title": "Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) 2015",
  "long_title": "These Regulations amend the Loan Relationships and Derivative Contracts (Exchange Gains and Losses Using Fair Value Accounting) Regulations 2005 which set out the calculations for exchange gain and loss in loan relationships and derivative contracts where the assets and liabilities involved are accounted for using fair value accounting.",
  "citation": "S.I. 2015/1963",
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      "date": "2015-12-07",
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  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}