# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 83: Separate statement of certain items of income and expenditure


(1) Subject to sub-paragraph (2), there must be stated the amount of the interest on or any similar charges in respect of—
(a) bank loans and overdrafts, and
(b) loans of any other kind made to the company.
(2) Sub-paragraph (1) does not apply to interest or charges on loans to the company from group undertakings, but, with that exception, it applies to interest or charges on all loans, whether made on the security of debentures or not.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/3/paragraph/83 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.