介绍性文本1.引用、生效和生效2.贷款关系和衍生合同（不计及计入损益）条例20043的修订。条例3（7）（负债产生的汇兑损益）4.条例3（6）中的“如果”替换为“特别是在哪里”。5.条例4在第（4）款后插入-6。在第4条后插入-第3（7）和第4（5）条中的相关值（1），“相关的。7.（1）修订第6条（关于公允价值利润的规则）和第7（1）（a）（ii）条（关于公允价值利润的规则）中的第8条（由第9条（衍生合约产生的利润或损失）产生的公允价值利润和损失。在第9条之后，为附表26.11第17C（1）（a）段的目的插入—（1）修订第10条（使公平）价值利润和损失。12.在条例11（贷款关系产生的利润和损失。13.（1）修改条例12如下。（2） 在第（1）款中。签字解释性说明

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 3(7) (exchange gains or losses arising from liabilities.4.In regulation 3(6) for “if” substitute “in particular where”.5.In regulation 4 after paragraph (4) insert—6.After regulation 4 insert— Relevant value (1) For the purposes of regulations 3(7) and 4(5), “relevant.7.(1) Amend regulation 6 (rules about fair value profits and.8.In regulation 7(1)(a)(ii) (fair value profits and losses arising from.9.In regulation 9 (profits or losses arising from derivative contracts.10.After regulation 9 insert— (1) For the purposes of paragraph 17C(1)(a) of Schedule 26.11.(1) Amend regulation 10 (bringing fair value profits and losses.12.In regulation 11 (profits and losses arising from loan relationships.13.(1) Amend regulation 12 as follows. (2) In paragraph (1).SignatureExplanatory Note