介绍性文本1.引用、生效和生效2.对贷款关系和衍生合同（不计及计入损益）条例20043的修订。在条例2（解释）中，在第（1）至第4段。在条例5之后插入-外国业务的净投资对冲。在条例6A（选择）中对条例6B（集团内转让的选择影响）适用条例7、8或6。条例7（由条例8产生的公允价值损益）条例9（由衍生合约产生的损益）省略条例9A（由指定现金产生的损益）条例10（带来公允价值利润或损失

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.In regulation 2 (interpretation), in paragraph (1)—4.After regulation 5 insert— Net investment hedge of foreign operations.5.In regulation 6A (election to apply regulations 7, 8 or.6.For regulation 6B (effect of elections on transfers within groups).7.In regulation 7 (fair value profits or losses arising from.8.In regulation 9 (profits or losses arising from derivative contracts.9.Omit regulation 9A (profits or losses arising from designated cash.10.In regulation 10 (bringing fair value profits or losses into.SignatureExplanatory Note