The Companies (Northern Ireland) Order 1986 (revoked)

Index of defined expressionsF22 N.I.

270A.  F1 The following Table shows the provisions of this Part defining or otherwise explaining expressions used in this Part (other than expressions used only in the same Article or paragraph)—

[F2 accounting reference date and accounting reference period]	[F2 Article 232]
[F2 accounting standards and applicable accounting standards]	[F2 Article 264]
[F3 address]	[F3 Article 270(1)]
[F2 annual accounts]
[F2 (generally)]	[F2 Article 270(1)]
[F2 (includes notes to the accounts)]	[F2 Article 269(2)]
[F2 annual report]	[F2 Article 270(1)]
[F2 associated undertaking (in Schedule 4A)]	[F2 paragraph 20 of that Schedule]
[F4 auditable part (of a directors' remuneration report)]	[F4 Article 243(5)]
[F2 balance sheet (includes notes)]	[F2 Article 269(2)]
[F2 balance sheet date]	[F2 Article 270(1)]
[F5 banking activities (in Schedule 9)]	[F5 paragraph 82 of Part I of that Schedule]
[F2 banking group]	[F5 Article 263A(4)]
[F5 banking transcations (in Schedule 9)]	[F5 paragraph 82 of Part I of that Schedule]
[F2 capitalisation (in relation to work or costs)]	[F2 Article 270(1)]
[F6 Companies Order accounts]	[F6 Section 270(1)]
[F6 Companies Order group accounts]	[F6 Articles 235(2) and 263A(6A)]
[F6 Companies Order individual accounts]	[F6 Articles 234(2) and 263(4A)]
[F2 credit institution]	[F2 Article 270(1)]
[F2 current assets]	[F2 Article 270(1)]
[F7 directors' report]	[F7 Article 242]
F8 . . .	F8 . . .
[F9 e-money issuer]	[F10 Article 270]
[F2 fellow subsidiary undertaking]	[F2 Article 267(4)]
[F5 financial fixed assets (in Schedule 9)]	[F5 paragraph 82 of Part I of that Schedule]
[F2 financial year]	[F2 Article 231]
[F2 fixed assets]	[F2 Article 270(1)]
[F11 general business (in Schedule 9)]	[F11 paragraph 81 of Pt I of that Schedule]
[F2 group]	[F2 Article 270(1)]
[F6 group accounts]	[F6 Article 235(1)]
[F7 group directors' report]	[F7 Article 242]
F12 . . .	F12 . . .
[F2 group undertaking]	[F2 Article 267(5)]
[F5 historical cost accounting rules]
[F5 — in Schedule 4]	[F5 paragraph 29 of that Schedule]
[F13 — in Schedule 8]	[F13 paragraph 29 of that Schedule]
[F5 — in Schedule 9]	[F5 paragraph 39 of Part I of that Schedule]
[F11 — in Schedule 9A]	[F11 paragraph 29(b) of Part I of that Schedule]
[F6 IAS accounts]	[F6 Article 270(1)]
[F6 IAS group accounts]	[F6 Article 235(2) and (3)]
[F6 IAS individual accounts]	[F6 Article 234(2)]
[F6 IAS Regulation]	[F6 Article 270(1)]
[F2 included in the consolidation and related expressions]	[F2 Article 270(1)]
[F2 individual accounts]	[F2 Article 234(1)]
[F2 insurance group]	[F5 Article 263A(5)]
[F6 international accounting standards]	[F6 Article 270(1)]
[F14 ISD investment firm]	[F15 Article 270]
[F2 lease, long lease and short lease]
[F2 —in Schedule 4]	[F2 paragraph 82 of that Schedule]
[F5 —in Schedule 9]	[F5 paragraph 82 of Part I of that Schedule]
[F2 —in][F11 Schedule 9A]	[F11 paragraph 81 of Part I that Schedule]
[F2 listed investment]
[F2 —in Schedule 4]	[F2 paragraph 83 of that Schedule]
[F13 —in Schedule 8]	[F13 paragraph 54 of that Schedule]
[F2 —in][F11 Schedule 9A]	[F11 paragraph 81 of Part I of that Schedule]
[F5 listed security (in Schedule 9)]	[F5 paragraph 82 of Part I of that Schedule]
[F11 long term business (in Schedule 9A)]	[F11 paragraph 81 of Part I of that Schedule]
[F11 long term fund (in Schedule 9A)]	[F11 paragraph 81 of Part I of that Schedule]
[F2 notes to the accounts]	[F2 Article 269(1)]
F16 . . .	F16 . . .
[F2 parent undertaking (and parent company)]	[F2 Article 266 and Schedule 10A]
[F2 participating interest]	[F2 Article 268]
[F13 pension costs]
[F13 — in Schedule 4]	[F13 paragraph 92(2) of that Schedule]
[F13 — in Schedule 8]	[F13 paragraph 59(2) of that Schedule]
[F13 — in Schedule 9]	[F13 paragraph 86(b) of Part I of that Schedule]
[F13 — in Schedule 9A]	[F13 paragraph 85(b) of Part I of that Schedule]
[F2 period allowed for laying and delivering accounts and reports]	[F2 Article 252]
[F11 policy holder (in Schedule 9A)]	[F11 paragraph 81 of Part I of that Schedule]
[F2 profit and loss account]
[F2 (includes notes)]	[F2 Article 269(2)]
[F6 (in relation to IAS accounts)]	[F6 Article 270(1)]
[F2 (in relation to a company not trading for profit)]	[F2 Article 270(2)]
[F2 provision]
[F2 —in Schedule 4]	[F2 paragraphs 87 and 88 of that Schedule]
[F13 — in Schedule 8]	[F13 paragraphs 57 and 58 of that Schedule]
[F5 —in Schedule 9]	[F5 paragraph 85 of Part I of that Schedule]
[F2 —in][F11 Schedule 9A]	[F11 paragraph 84 of Part I of that Schedule]
[F2 —in][F11 provision for unexpired risks (in Schedule 9A)]	[F11 paragraph 81 of Part I of that Schedule]
[F2 purchase price]	[F2 Article 270(1)]
[F2 qualified]	[F2 Article 270(1)]
[F4 quoted company]	[F4 Article 270(1)]
[F2 realised losses and realised profits]	[F2 Article 270(3)]
[F17 “regulated activity”]	[F18 Articles 2 and 270.]
[F5 repayable on demand (in Schedule 9)]	[F5 paragraph 82 of Part I of that Schedule]
[F19 reporting accountant]	[F19 Article 257C(1)]
[F2 reserve (in[F5 Schedule 9A])]	[F2 paragraph 32 of that Schedule]
[F5 sale and repurchase transaction (in Schedule 9)]	[F5 paragraph 82 of Part I of that Schedule]
[F5 sale and option to resell transaction (in Schedule 9)]	[F5 paragraph 82 of Part I of that Schedule]
[F2 shares]	[F2 Article 267(2)]
[F5 social security costs]
[F5 — in Schedule 4]	[F5 paragraph 92(1) and (3) of that Schedule]
[F13 — in Schedule 8]	[F13 paragraphs 59(1) and (3) of that Schedule]
[F5 — in Schedule 9]	[F5 paragraph 86(a) and (c) of Part I of that Schedule]
[F11 — in Schedule 9A]	[F11 paragraph 85(a) and (c) of Part I of that Schedule]
[F2 special provisions for banking and insurance companies and groups]	[F2 Articles 263 and 263A]
[F2 subsidiary undertaking]	[F2 Article 266 and Schedule 10A]
[F11 the 1982 Act (in Schedule 9A)]	[F11 paragraph 81 of Part I of that Schedule]
[F6 true and fair view]	[F6 Article 270(2A)]
[F2 turnover]	[F2 Article 270(1)]
[F20 UCITS management company]	[F21 Article 270]
[F2 undertaking and related expressions]	[F2 Article 267(1) to (3).]

F1 Art. 270A repealed (20.1.2007 for the entry "address" and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5)

F2 1990 NI 5

F3 SR 2003/3

F4 SR 2005/56

F5 SR 1992/258

F6 SR 2004/496

F7 SR 2005/61

F8 SR 2004/263

F9 Art. 270A: entry relating to "e-money issuer" inserted (1.12.2006) by Companies (1986 Order) (Small Companies' Accounts and Audit) Regulations (Northern Ireland) 2006 (S.R. 2006/438), reg. 6(4)

F10 Art. 270A: entry relating to "e-money issuer" inserted (1.12.2006) by Companies (1986 Order) (Small Companies' Accounts and Audit) Regulations (Northern Ireland) 2006 (S.R. 2006/438), reg. 6(4)

F11 SR 1994/428

F12 Art. 270A: entry relating to "group operating and financial review" omitted (31.3.2006) by virtue of Companies (1986 Order) (Operating and Financial Review) (Repeal) Regulations (Northern Ireland) 2006 (S.R. 2006/94), reg. 2(2), Sch. para. 14

F13 SR 1997/436

F14 Art. 270A: entry relating to "ISD investment firm" inserted (1.12.2006) by Companies (1986 Order) (Small Companies' Accounts and Audit) Regulations (Northern Ireland) 2006 (S.R. 2006/438), reg. 6(4)

F15 Art. 270A: entry relating to "ISD investment firm" inserted (1.12.2006) by Companies (1986 Order) (Small Companies' Accounts and Audit) Regulations (Northern Ireland) 2006 (S.R. 2006/438), reg. 6(4)

F16 Art. 270A: entry relating to "operating and financial review" omitted (31.3.2006) by virtue of Companies (1986 Order) (Operating and Financial Review) (Repeal) Regulations (Northern Ireland) 2006 (S.R. 2006/94), reg. 2(2), Sch. para. 14

F17 Art. 270A: entry relating to "regulated activity" inserted (1.4.2006) by Companies (1986 Order) (Investment Companies and Accounting and Audit Amendments) Regulations (Northern Ireland) 2006 (S.R. 2006/137), reg. 16(2)

F18 Art. 270A: entry relating to "regulated activity" inserted (1.4.2006) by Companies (1986 Order) (Investment Companies and Accounting and Audit Amendments) Regulations (Northern Ireland) 2006 (S.R. 2006/137), reg. 16(2)

F19 SR 1995/128

F20 Art. 270A: entry relating to "UCITS management company" inserted (1.12.2006) by Companies (1986 Order) (Small Companies' Accounts and Audit) Regulations (Northern Ireland) 2006 (S.R. 2006/438), reg. 6(4)

F21 Art. 270A: entry relating to "UCITS management company" inserted (1.12.2006) by Companies (1986 Order) (Small Companies' Accounts and Audit) Regulations (Northern Ireland) 2006 (S.R. 2006/438), reg. 6(4)

F22 Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}