reg 4
(1) Where the special nature of the company's business requires it, the company's directors must adapt the arrangement, headings and sub-headings otherwise required in respect of items given an Arabic number in the balance sheet or profit and loss account format used. (2) The directors may combine items to which Arabic numbers are given in any of the formats in Section B if— (a) their individual amounts are not material to assessing the state of affairs or profit or loss of the company for the financial year in question, or (b) the combination facilitates that assessment. (3) Where sub-paragraph (2)(b) applies, the individual amounts of any items which have been combined must be disclosed in a note to the accounts.