http://www.legislation.gov.uk/nisi/1986/1032/schedule/4/part/I/chapter/SECTION/B/crossheading/preliminary/paragraph/Dn2/2009-10-01The Companies (Northern Ireland) Order 1986 (revoked)texttext/xmlenStatute Law Database2024-04-022009-10-01SCHEDULESSCHEDULE 4PART IGENERAL RULES AND FORMATSSECTION BTHE REQUIRED FORMATS FOR ACCOUNTSPreliminaryDPrepayments and accrued income (6)