The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2011
2011年贷款关系及衍生合约(不计及计入损益)(修订)规例
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.Amendment of regulation 3 (exchange gains or losses arising from liabilities or assets hedging sharesetc)4.Amendment of regulation 4 (exchange gains or losses arising from derivative contracts hedging shares etc)5.Amendment of regulation 4A (relevant value)6.Substitution of regulation 4C (review period)SignatureExplanatory Note