# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 5


(1) Items to which lower case letters are assigned in any of the formats in Section B may be combined in a company’s accounts for any financial year if—
(a) their individual amounts are not material for the purpose of giving a true and fair view, or
(b) the combination facilitates the assessment of the state of affairs or profit or loss of the company for that year.
(2) Where sub-paragraph (1)(b) applies, the individual amounts of any items so combined must be disclosed in a note to the accounts and any notes required by this Schedule to the items so combined must, notwithstanding the combination, be given.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.