# The Overseas Companies Regulations 2009, Paragraph 14


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.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/6/paragraph/14 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-6/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.