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

Miscellaneous matters
This section has no associated Explanatory Memorandum

64.—(1) Particulars must be given of any case where the purchase price or production cost of any asset is for the first time determined under paragraph 29.

(2) Where any outstanding loans made under the authority of section 682(2)(b), (c) or (d) of the 2006 Act (various cases of financial assistance by a company for purchase of its own shares) are included under any item shown in the company’s balance sheet, the aggregate amount of those loans must be disclosed for each item in question.