The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011
2011年贷款关系及衍生合约(不计及计入损益)(修订第2号)规例
Introductory Text1.Citation, commencement and effect2.Amendments to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 20043.Amendment of regulation 2 (interpretation)4.Amendment of regulation 3 (exchange gains or losses arising from liabilities or assets hedging sharesetc)5.Amendment of regulation 4 (exchange gains or losses arising from derivative contracts hedging shares etc)SignatureExplanatory Note