# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 10: Realised profits and losses


“Realised profits” and “realised losses” have the same meaning as in section 853(4) and (5) of the 2006 Act.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/8/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-8/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.