Companies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992

Preliminary

47.—(1) Any information required in the case of a company by the following provisions of this Part shall be given by way of a note to the accounts, unless otherwise provided.

(2) Subject to sub-paragraph (3), in respect of every item stated in a note to the accounts the corresponding amount for the financial year immediately preceding that to which the accounts relate shall also be stated and where the corresponding amount is not comparable, it shall be adjusted and particulars of the adjustment and the reasons for it shall be given.

(3) Sub-paragraph (2) does not apply to:

(a) paragraphs 55 and 59;

(b) paragraph 13 of Schedule 4A(1);

(c) paragraphs 2, 8(3), 16, 21(1)(d), 22(4) and (5), 24(3) and (4) and 27(3) and (4) of Schedule 5(2); and

(d) Parts II and III of Schedule 6(3) as modified by Part IV of this Schedule (loans and other dealings in favour of directors).

(1)

Schedule 4A was inserted into the 1986 Order by Article 7(2) of and Schedule 2 to the 1990 Order

(2)

Schedule 5 was inserted into the 1986 Order by Article 8(2) of and Schedule 3 to the 1990 Order

(3)

Schedule 6 has been amended by section 108 of and Schedules 6 and 7 to the Banking Act 1987 (c. 22) and by Articles 8(4) and 26 of and Schedules 4 and 15 to the 1990 Order