介绍性文本1.引文，生效日期及生效日期2.修订贷款关系及衍生合约（不计及顾及损益）规例20043。在第2（1）条（释义）中—（a）就“外汇”的定义而言。（1）修订第3条（由.5引起的外汇损益）。（1）修订第4条（外汇损益或因.6.（1）而引致的亏损，将第5（1）条（第3及4条:补充）修订为.7。（1）修订第6条（有关公允价值利润的规则）及.8.（1）修订第7条（有关公允价值利润或所引致的亏损）。9.（1）修订第8条（衍生合约的利润或亏损）。10.（1）修订第10条（带来公允价值利润或损失。11.在条例10之后插入-贷款产生的损益。签字解释性票据

Introductory Text1.Citation, commencement and effect2.Amendment to the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 20043.In regulation 2(1) (interpretation)— (a) for the definition of “exchange.4.(1) Amend regulation 3 (exchange gains or losses arising from.5.(1) Amend regulation 4 (exchange gains or losses arising from.6.(1) Amend regulation 5(1) (regulations 3 and 4: supplementary) as.7.(1) Amend regulation 6 (rules about fair value profits and.8.(1) Amend regulation 7 (fair value profits or losses arising.9.(1) Amend regulation 8 (profits or losses from derivative contracts.10.(1) Amend regulation 10 (bringing fair value profits or losses.11.After regulation 10 insert— Profits and losses arising from loan.SignatureExplanatory Note