# The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 63: 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 bank loans and overdrafts, and loans of any other kind made to the LLP.
(2) Sub-paragraph (1) does not apply to interest or charges on loans to the LLP 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/2008/9780110818351/schedule/1/paragraph/63 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.