# The Overseas Companies Regulations 2009, Paragraph 1


Subject to the following provisions of this Schedule—
(a) every balance sheet must show each of the line items required to be included in a balance sheet in accordance with international accounting standards;
(b) every profit and loss account must show each of the line items required to be included in a profit and loss account in accordance with international accounting standards;
(c) every balance sheet and profit and loss account must clearly indicate in what currency it is prepared.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.