- 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—
(a)a company’s loan relationship becomes a connected companies relationship, and
(b)as a result of the application of section 349 the company—
(i)brings into account credits or debits determined in accordance with fair value accounting for one accounting period (“the earlier period”), and
(ii)brings into account credits or debits determined in accordance with an amortised cost basis of accounting for the next accounting period (“the later period”).
(2)If—
(a)the fair value of a relevant asset at the end of the earlier period (“FVA”), exceeds
(b)the cost of the asset which would be given at that time on an amortised cost basis of accounting (“ACA”),
the excess must be brought into account for the later period as a debit for the purposes of this Part.
(3)If ACA exceeds FVA, the excess must be brought into account for the later period as a credit for the purposes of this Part.
(4)If—
(a)the fair value of a relevant liability at the end of the earlier period (“FVL”), exceeds
(b)the cost of the liability which would be given at that time on an amortised cost basis of accounting (“ACL”),
the excess must to be brought into account for the later period as a credit for the purposes of this Part.
(5)If ACL exceeds FVL, the excess must to be brought into account for the later period as a debit for the purposes of this Part.
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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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
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:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys