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1. The annual statement of accounts shall be compiled in accordance with Article 236 of the Companies (Northern Ireland) Order 1986(1), as if the Authority were a company to which Article 235 of that Order applied, and shall comprise:—
(a)A foreword.
(b)An income and expenditure account.
(c)A balance sheet.
(d)A cash flow statement.
(e)A statement of total recognised gains and losses.
(f)Notes to accounts.
1986 No. 1032 (N.I. 6) as amended by 1990 No. 593 (N.I. 5) and 1990 No. 1504 (N.I. 10)
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