- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies if generally accepted accounting practice allows a credit or debit for an accounting period in respect of a company’s derivative contract to be treated in the company’s accounts as an amount recognised in determining the value of a fixed capital asset or project.
(2)Despite that treatment, the credit or debit must be brought into account in accordance with this Part, in the accounting period for which it is given, in the same way as a credit or debit which is recognised in determining the company’s profit or loss for that period in accordance with generally accepted accounting practice.
(3)But subsection (2) does not apply to a debit which is recognised in arriving at the amount of expenditure in relation to which a debit may be given by Part 8 (intangible fixed assets).
(4)Subsection (5) applies if a debit is recognised as mentioned in subsection (1).
(5)No debit may be brought into account in accordance with this Part in respect of—
(a)the writing down of so much of the value of the asset or project, or
(b)so much of any amortisation or depreciation as represents a writing off of that value,
as is attributable to that debit.
(1)This section applies if in accordance with generally accepted accounting practice a credit or debit for a period in respect of a company’s derivative contract—
(a)is recognised in equity or shareholders' funds, and
(b)is not recognised in any of the statements mentioned in section 597(1) (amounts recognised in determining a company’s profit or loss).
(2)The credit or debit must be brought into account for the period in accordance with this Part in the same way as a credit or debit which is recognised in determining the company’s profit or loss for the period in accordance with generally accepted accounting practice.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
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