# The Overseas Companies Regulations 2009, Paragraph 1


Subject to the following provisions of this Schedule—
(a) every balance sheet must show each of the line items required to be included in a balance sheet in accordance with international accounting standards;
(b) every profit and loss account must show each of the line items required to be included in a profit and loss account in accordance with international accounting standards;
(c) every balance sheet and profit and loss account must clearly indicate in what currency it is prepared.

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Source: https://www.legislation.gov.uk/uksi/2009/1801/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/overseas-companies-regulations-2009/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.