# The Overseas Companies Regulations 2009, Paragraph 13


All income and charges relating to the financial year to which the accounts relate must be taken into account, without regard to the date of receipt or payment.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/6/paragraph/13 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-6/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.