介绍性文本1.引文和开始2.贷款关系和衍生合同（会计实务变更）条例20043的修订。对于条例3，将条例3B（与条例5有关的规定借贷）中的规定借贷替换为条例3B（与条例5有关的规定借贷）中的规定借贷6.在条例4（规定的借方和贷方）第（3）款中，签字解释性说明

Introductory Text1.Citation and commencement2.Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 20043.For regulation 3 substitute— Prescribed debits and credits to be.4.In regulation 3B (prescribed debits and credits in relation to.5.(1) Amend regulation 3C (prescribed debits and credits not brought.6.In regulation 4 (prescribed debits and credits), in paragraph (3),.SignatureExplanatory Note