The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Sch 10 para 12

Sch 10 para 12 Purchase price

“ Purchase price ”, in relation to an asset of a company or any raw materials or consumables used in the production of such an asset, includes any consideration (whether in cash or otherwise) given by the company in respect of that asset or those materials or consumables, as the case may be.