Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
Version 3 of 3
Article 38
Repealed from 19 July 2013
Tangible fixed assets, raw materials and consumables which are constantly being replaced and the overall value of which is of secondary importance to the undertaking may he shown under "Assets" at a fixed quantity and value, if the quantity, value and composition thereof do not vary materially.
