Paragraph 72A Post balance sheet eventsF1
The nature and financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet must be stated.
Annotations
Textual amendments
- F1
Sch. 1 paras. 72A, 72B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 29(11) (with reg. 3)