Election for net asset value matching: periods beginning after 1 January 2008

Regulation 4A was replaced by a new regulation 4A (plus new regulations 4B and 4C), with effect for periods of account beginning on or after 1 January 2008. Companies may elect to match the higher of the accounts value of the shares and the value of the net assets underlying the shareholding, regardless of whether or not they have previously matched ‘net asset value’ under SSAP 20.

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