# The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005, Regulation 8: Calculation of residual profit and loss


Regulation 9 applies where there is a fair value profit or loss in relation to a loan relationship or derivative contract which is not wholly an exchange gain or loss (as determined by regulations 5 to 7).

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Source: https://www.legislation.gov.uk/uksi/2005/3422/regulation/8 (the official version)
Page: https://openlegislation.uk/loan-relationships-and-derivative-contracts-exchange-gains-and-losses-using-fair-value-accounting-regulations-2005/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.