{
  "url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-6/paragraph-2",
  "json_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-6/paragraph-2.json",
  "legislation": "ukdsi/2009/9780111479476",
  "legislation_title": "The Overseas Companies Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009",
  "path": "schedule/6/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) The institution’s directors must use the same line items in preparing overseas institutions individual accounts for each financial year, unless in their opinion there are special reasons for a change.\n(2) Particulars of any such change must be given in a note to the accounts in which the new line item is first used, and the reasons for the change must be explained.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/6/paragraph/2",
    "retrieved_at": "2026-10-30T14:57:28.054034+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}