# The Overseas Companies Regulations 2009, Paragraph 3


Where the institution’s directors consider it appropriate, the balance sheet or the profit and loss account may show a combination of line items where they are of a similar nature.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.