# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 2B: Definition of “Provisions”


Provisions must not be used to adjust the value of assets.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/9/paragraph/2B (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-9/paragraph-2B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.