# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 60: Particulars of turnover


(1) If the company has supplied geographical markets outside the United Kingdom during the financial year in question, there must be stated the percentage of its turnover that, in the opinion of the directors, is attributable to those markets.
(2) In analysing for the purposes of this paragraph the source of turnover, the directors of the company must have regard to the manner in which the company’s activities are organised.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/1/paragraph/60 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.