# Companies Act 1985, Paragraph 81: Miscellaneous matters

Extent: E+W+S

(1) Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect shall be stated.
(2) The effect shall be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the company.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/81 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.