# The Companies (Summary Financial Statement) Regulations 1992, Paragraph 6: Summary profit and loss account


(1) The summary profit and loss account or summary consolidated profit and loss account (as the case may be) shall also show, at the end thereof and under an appropriate heading, the figure required by paragraph 1(1) of Part I of Schedule 6 to the 1985 Act (Directors' emoluments).
(2) In respect of every item shown in the summary profit and loss account or summary consolidated profit and loss account the corresponding amount shall be shown for the immediately preceding financial year; for this purpose “the corresponding amount” is the amount shown in the summary financial statement for that year or which would have been so shown had such a statement been prepared for that year, after any adjustments necessary to ensure that that amount is comparable with the item for the financial year in question.

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Source: https://www.legislation.gov.uk/uksi/1992/3075/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.