# Companies Act 1985, Paragraph 21


Any report required by this Part shall either indicate by way of note any adjustments as respects the figures of any profits or losses or assets and liabilities dealt with by the report which appear to the persons making the report necessary, or shall make those adjustments and indicate that adjustments have been made.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/3/paragraph/21 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-3/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.