# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 19


The directors’ report must state ... the period for which it is reporting the information required by paragraph 15(2) if it is different to the period in respect of which the directors’ report is prepared.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/7/paragraph/19 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-7/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.