Paragraph 92A 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 of balance sheet must be stated.
Annotations
Textual amendments
- F1
Sch. 2 paras. 92A, 92B 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), 33(7) (with reg. 3)