The Companies (1986 Order) (Investment Companies and Accounting and Audit Amendments) Regulations (Northern Ireland) 2006 No. 137

PART III ADJUSTMENT OF NON-COMPARABLE AMOUNTS

Adjustment of prior year items in balance sheet and profit and loss account of banking companies

8.  In paragraph 4(2) of Schedule 9 to the 1986 Order (requirement to adjust non-comparable corresponding amounts in balance sheet and profit and loss account of banking companies)(1)—

(a) for “shall be adjusted” substitute “may be adjusted”, and

(b) for “particulars of the adjustment and the reasons for it” substitute “particulars of the non-comparability and of any adjustment”.

(1)

Parts I to III of Schedule 9 were inserted before a re-numbered Schedule 9A by regulation 5 of S.R. 1992 No. 258. Part VI of Schedule 9 was substituted by Article 20(3) and (4) of, and Part IV of Schedule 7 to, S.I. 1990/593 (N.I. 5)