(1) Companies Act entity financial statements in relation to a company for any financial year of it shall comprise -
(a) a balance sheet as at the financial year end date,
(b) a profit and loss account for the financial year, and
(c) any other additional statements and information required by the financial reporting framework adopted in relation to the company.
(2) Companies Act entity financial statements shall give a true and fair view of the assets, liabilities and financial position of the company as at the financial year end date and of the profit or loss of the company for the financial year.
(3) Companies Act entity financial statements shall -
(a) as to the accounting principles to be applied, the form and content of the balance sheet and profit and loss account and the additional information to be provided by way of notes to the financial statements, comply with -
(i) in the case of a company that does not qualify for the small companies regime, the provisions of Schedule 3,
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