{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-2/paragraph-7",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-2/paragraph-7.json",
  "legislation": "uksi/1995/2092",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995",
  "path": "schedule/2/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Corresponding amounts",
  "text": "In respect of every item shown in the summary profit and loss account or summary consolidated profit and loss account (as the case may be), or in the summary balance sheet or summary consolidated balance sheet (as the case may be) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "rev",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "added",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005"
    },
    {
      "type": "added (effect for financial years ending on or after 31.12.2002)",
      "affecting": "uksi/2002/1780",
      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002"
    },
    {
      "type": "rev in pt (effect for financial years ending on or after 31.12.2002)",
      "affecting": "uksi/2002/1780",
      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2092/schedule/2/paragraph/7",
    "retrieved_at": "2026-10-29T13:03:57.610859+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}