Regulation 34 Amendment of Part 1 (general rules and formats) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations

Part 1 of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations is amended as follows.

After paragraph 8, insert—

“8A.

Where an asset or liability relates to more than one item in the balance sheet, the relationship of such asset or liability to the relevant items must be disclosed either under those items or in the notes to the accounts.”