http://www.legislation.gov.uk/nisr/1992/258/schedule/1/part/2/crossheading/balance-sheet-format/paragraph/9n3/madeCompanies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992Company acquisitionsGovernment Printer for Northern Ireland2016-08-24COMPANIESSCHEDULE 1Form and Content of Accounts of Banking Companies and GroupsSECTION BTHE REQUIRED FORMATS FOR ACCOUNTSBalance Sheet FormatLIABILITIES9Share premium account