# Companies Act 1985, Paragraph 13

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

Subject to paragraph 19 below, the amounts to be included in respect of all items shown in a company’s accounts shall be determined in accordance with the principles set out in paragraphs 14 to 18 below.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9A/paragraph/13 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9A/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.