# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 72A: Post balance sheet events


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.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/1/paragraph/72A (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-72A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.