Paragraph 80 Miscellaneous matters

United Kingdom

(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)

Particulars shall be given of any extraordinary income or charges arising in the financial year.

(3)

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.

Notes on Schedule 9A

Textual amendments

F1: Sch. 9A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
F2: Sch. 9A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 4, 6, 7, Sch. 1