The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Information about fair value of assets and liabilities
This section has no associated Explanatory Memorandum

56.  Where the company has derivatives that it has not included at fair value, there must be stated for each class of such derivatives—

(a)the fair value of the derivatives in that class, if such a value can be determined in accordance with paragraph 37, and

(b)the extent and nature of the derivatives.