The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

[F1 Post balance sheet events U.K.

72A.   The nature and financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet must be stated.]

Textual Amendments

F1 Sch. 1 paras. 72A, 72B inserted (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(11) (with reg. 3)