# The Overseas Companies Regulations 2009, Paragraph 20


In this Schedule the expression “line item” has the same meaning as in international accounting standard 1 on the presentation of financial statements and includes “items”, “layout items” and other equivalent terms.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/20 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.