介绍性文本1.引用、生效和生效2.贷款关系和衍生合同修正案（会计实务变更）条例20043.在条例2（解释）中“摊余成本”的定义之后。4.在条例3（未计入的贷项和借项）-。5.在条例3之后插入-规定记入第6（1）条的借方和贷方修改第4条（规定的借方和贷方）如下。7.在第5条第（5）（d）款中（在确定签字解释性票据中确认的金额

Introductory Text1.Citation, commencement and effect2.Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 20043.In regulation 2 (interpretation) after the definition of “amortised cost.4.In regulation 3 (credits and debits not brought into account)—.5.After regulation 3 insert— Prescribed debits and credits brought into.6.(1) Amend regulation 4 (prescribed debits and credits) as follows.7.In paragraph (5)(d) of regulation 5 (amounts recognised in determining.SignatureExplanatory Note