160 Nominal currency of assets and liabilities.U.K.
(1)As regards an asset mentioned in section 153(1)(a) above, or a liability mentioned in section 153(2)(a) or (b) or (c) above, the nominal currency is the settlement currency of the debt mentioned in the paragraph concerned.
(2)As regards an asset mentioned in section 153(1)(b) above, the nominal currency is the currency concerned.
(3)As regards an asset mentioned in section 153(1)(c) above, the nominal currency is the currency in which the share is denominated.
(4)As regards a liability mentioned in section 153(2)(d) above, the nominal currency is the currency in which the share is (or shares are) denominated.