The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 No. 410

SCHEDULE 1 U.K. COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES

PART 3 U.K. NOTES TO THE ACCOUNTS

Information supplementing the profit and loss account U.K.

Miscellaneous matters U.K.

69.—(1) Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect must be stated.

[F1 (2) The amount, nature and effect of any individual items of income or expenditure which are of exceptional size or incidence must be stated.]

Textual Amendments

F1 Sch. 1 para. 69(2) substituted for Sch. 1 para. 69(2)(3) (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(9) (with reg. 3)