# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 59: Information supplementing the profit and loss account


Paragraphs 60 and 61 require information which either supplements the information given with respect to any particular items shown in the profit and loss account or otherwise provides particulars of income or expenditure of the company or of circumstances affecting the items shown in the profit and loss account (see regulation 3(2) for exemption for companies falling within section 408 of the 2006 Act).

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/1/paragraph/59 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.