# The Overseas Companies Regulations 2009, Paragraph 14: Accounting principles


In determining the aggregate amount of any item, the amount of each individual asset or liability that falls to be taken into account must be determined separately.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/14 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.