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  "url": "https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005",
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  "id": "uksi/2005/3422",
  "title": "The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005",
  "short_title": "Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) 2005",
  "long_title": "These Regulations 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. 2005/3422",
  "type": "uksi",
  "year": "2005",
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