# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 1


Subject to the following provisions of this Part of this Schedule—
(a) every balance sheet of a company must show the items listed in the balance sheet format set out in Section B of this Part, and
(b) every profit and loss account must show the items listed in either of the profit and loss account formats in Section B.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.