# Companies Act 1989, Paragraph 5

Extent: E+W+S

The company may deliver a profit and loss account in which the following items listed in the profit and loss account formats set out in Part I of Schedule 4 are combined as one item under the heading “gross profit or loss”—
Items 1, 2, 3 and 6 in Format 1;
Items 1 to 5 in Format 2;
Items A.1, B.1 and B.2 in Format 3;
Items A.1, A.2 and B.1 to B.4 in Format 4.

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Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/6/paragraph/5 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-6/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.