# Companies Act 1985, Paragraph 7

Extent: E+W+S+N.I.

To the extent necessary to comply with the general requirements of paragraphs 1 and 2, the review must, where appropriate, include references to, and additional explanations of, amounts included in the company's annual accounts.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/7ZA/paragraph/7 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-7ZA/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.