# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Paragraph 15


In determining the aggregate amount of any item, the amount of each individual asset or liability that falls to be taken into account must be determined separately.

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Source: https://www.legislation.gov.uk/uksi/2008/409/schedule/1/paragraph/15 (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.