- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
69In paragraph 54 (1) of that Schedule (interpretation)—
(a)omit the definition of “authorised accounting method”, “authorised accruals basis of accounting” and “authorised mark to market basis of accounting”;
(b)for the definition of “fair value” substitute—
““fair value”, in relation to a derivative contract of a company, means the amount which, at the time as at which the value falls to be determined, is the amount that the company would obtain from or, as the case may be, would have to pay to an independent person for—
(a)the transfer of all the company’s rights under the contract in respect of amounts which at that time are not yet due and payable, and
(b)the release of all the company’s liabilities under the contract in respect of amounts which at that time are not yet due and payable;
“fair value accounting” means a basis of accounting under which assets and liabilities are shown in the company’s balance sheet at their fair value;”; and
(c)omit the definition of “statutory accounts”.
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