Section 22: Fluctuation in value of investments

(1) The Accountant-General shall in each year value any securities, other than those forming part of Investments General as provided for in section 10 to this Act, held by any of the funds specified in the First Schedule to this Act by assigning thereto the mean market price of such securities at the close of business on the last day in the year for which such information is available.
[First Schedule.]
(2) Any appreciation or depreciation in the valuation of such securities so assigned, together with any profits or losses arising from the sale or redemption of such securities, shall be credited or debited direct to the Consolidated Revenue Fund or to the fund in question in accordance with the provisions of section 20 or 21 of this Act as the case may be.