Northern Ireland Statutory Rule SI 1992/258 United Kingdom

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

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader17 Director or Officer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

sch. 1 para. 1 sch. 1 para. 1 Regulated
  • Prepare balance sheet and profit and loss account in prescribed formatTrader
sch. 1 para. 22 sch. 1 para. 22 Regulated
  • Explain any departure from standard accounting principles in your accountsDirector or Officer
sch. 1 para. 6 sch. 1 para. 6 Regulated
  • Show pledged assets in balance sheet and don't record others' pledged assets as your ownTrader
sch. 1 para. 8 sch. 1 para. 8 Regulated
  • Show reserves movements and dividends in your profit and loss accountTrader
41 other provisions — procedural and definitional
sch. 1 ASSETS
sch. 1 para. 18 sch. 1 para. 18
sch. 1 para. 19 sch. 1 para. 19
sch. 1 para. 2 sch. 1 para. 2
sch. 1 para. 20 sch. 1 para. 20
sch. 1 para. 3 sch. 1 para. 3
sch. 1 para. 4 sch. 1 para. 4
sch. 1 para. 7 sch. 1 para. 7
s.001 Citation and commencement
s.001 (1) Subject to the following provisions of this Part: (opens in a new tab)
s.002 Interpretation
s.002 (1) Where in accordance with paragraph 1 a company’s profit... (opens in a new tab)
s.003 Amendments of Articles
s.003 (1) Any item required in accordance with paragraph 1 to... (opens in a new tab)
s.004 Article 263C of the 1986 Order is amended:
s.004 (1) In respect of every item shown in the balance... (opens in a new tab)
s.005 Insertion of new Schedule into the
s.005 (1) Subject to the following provisions of this paragraph and... (opens in a new tab)
s.006 Other amendments of the 1986 Order
s.006 (1) Assets shall be shown under the relevant balance sheet... (opens in a new tab)
s.007 The 1986 Order shall be further amended in accordance with...
s.007 Assets acquired in the name of and on behalf of... (opens in a new tab)
s.008 Amendment to the Housing (Northern Ireland) Order 1981
s.008 Every profit and loss account of a company shall show... (opens in a new tab)
s.009 Transitional provisions
s.009 (1) References in this Part to the balance sheet format... (opens in a new tab)
s.010 A number in brackets following any item in any of... (opens in a new tab)
s.011 Called up capital not paid (9) (opens in a new tab)
s.012 Own Shares (10) (opens in a new tab)
s.013 Other assets (opens in a new tab)
s.014 Called up capital not paid (9) (opens in a new tab)
s.015 Prepayments and accrued income Total assets (opens in a new tab)
s.016 Tax on [profit] [loss] on ordinary activities (opens in a new tab)
s.017 [Profit] [loss] on ordinary activities after tax (opens in a new tab)
s.018 Extraordinary income (opens in a new tab)
s.019 Extraordinary charges (opens in a new tab)
s.020 Extraordinary [profit] [loss] (opens in a new tab)
s.021 Tax on extraordinary [profit] [loss] (opens in a new tab)
s.022 Extraordinary [profit] [loss] after tax (opens in a new tab)
s.023 Other taxes not shown under the preceding items (opens in a new tab)
s.024 [Profit] [loss] for the financial year (opens in a new tab)
Schedules

Schedules

14 of 104 shown
s.sch001 Schedule 1 para.27 Regulated
  • Disclose amortisation period and reasons for capitalising development costsTrader
s.sch001 Schedule 1 para.28 Regulated
  • Write off goodwill systematically over its useful economic life and disclose the periodTrader
s.sch001 Schedule 1 para.35 Regulated
  • Write off and disclose debt discount on balance sheetTrader
s.sch001 (1) Any information required in the case of a company... Regulated
  • Include notes to accounts with comparative prior year figuresTrader
s.sch001 Schedule 1 para.48 Regulated
  • State accounting policies in financial statementsTrader
s.sch001 If the company has allotted any shares during the financial... Regulated
  • Disclose details of any shares allotted during the financial yearTrader
s.sch001 (1) If the company has issued any debentures during the... Regulated
  • Disclose details of debenture issues in your annual accountsTrader
s.sch001 Schedule 1 para.55 Regulated
  • Disclose fixed asset movements and depreciation in your balance sheet notesTrader
s.sch001 Where any fixed assets of the company (other than listed... Regulated
  • Disclose valuation history of fixed assets in balance sheetTrader
s.sch001 Schedule 1 para.61 Regulated
  • Disclose loans and advances by repayment period in accountsTrader
s.sch001 Schedule 1 para.62 Regulated
  • Disclose debt securities due within one year in your accountsTrader
s.sch001 Schedule 1 para.64 Regulated
  • Disclose arrears of fixed cumulative dividends in accountsTrader
s.sch001 Schedule 1 para.76 Regulated
  • Disclose geographic breakdown of key income items in accountsTrader
s.sch001 Schedule 1 para.78 Regulated
  • Disclose management and agency services when material to your businessTrader
90 other schedules
s.sch001 In the case of any fixed asset which has a...
s.sch001 (1) Where a fixed asset investment of a description falling...
s.sch001 Schedule 1 para.29
s.sch001 Schedule 1 para.30
s.sch001 Schedule 1 para.31
s.sch001 The amount to be included in respect of loans and...
s.sch001 (1) If the net realisable value of any asset referred...
s.sch001 (1) Subject to paragraph 33, the amount to be included...
s.sch001 Schedule 1 para.36
s.sch001 (1) Subject to the qualification mentioned below, the cost of...
s.sch001 Schedule 1 para.38
s.sch001 (1) The rules set out in paragraphs 24 to 38...
s.sch001 Subject to paragraphs 42 to 44, the amounts to be...
s.sch001 (1) Intangible fixed assets, other than goodwill, may be included...
s.sch001 (1) Where the value of any asset of a company...
s.sch001 (1) This paragraph applies where the amounts to be included...
s.sch001 (1) With respect to any determination of the value of...
s.sch001 (1) Subject to the following sub-paragraphs, amounts to be included...
s.sch001 (1) Subject to sub-paragraph (2), any difference between the amount...
s.sch001 It shall be stated whether the accounts have been prepared...
s.sch001 Sums denominated in foreign currencies
s.sch001 Share capital and debentures
s.sch001 (1) With respect to any contingent right to the allotment...
s.sch001 In relation to any amount which is included under Assets...
s.sch001 There shall be disclosed separately the amount of:
s.sch001 Schedule 1 para.59
s.sch001 Schedule 1 para.60
s.sch001 Schedule 1 para.63
s.sch001 Schedule 1 para.65
s.sch001 Schedule 1 para.66
s.sch001 Schedule 1 para.67
s.sch001 Schedule 1 para.68
s.sch001 Schedule 1 para.69
s.sch001 Schedule 1 para.70
s.sch001 Schedule 1 para.71
s.sch001 Schedule 1 para.72
s.sch001 Schedule 1 para.73
s.sch001 Schedule 1 para.74
s.sch001 Schedule 1 para.75
s.sch001 Schedule 1 para.77
s.sch001 Schedule 1 para.79
s.sch001 Schedule 1 para.80
s.sch001 Schedule 1 para.81
s.sch001 Schedule 1 para.82
s.sch001 Schedule 1 para.83
s.sch001 Schedule 1 para.84
s.sch001 Schedule 1 para.85
s.sch001 Schedule 1 para.86
s.sch001 Horizontal layout
s.sch001 Income
s.sch002 Article 262(3) of the 1986 Order is amended by the...
s.sch002 Article 268(6) of the 1986 Order is amended by the...
s.sch002 The index of defined expressions set out in Article 270A...
s.sch002 Parts I and II of Schedule 9 to the 1986...
s.sch002 Schedule 10 to the 1986 Order (Directors' Report where Accounts...
s.sch003 (1) Schedule 11 (Modifications of Part IX where Company’s Accounts...
s.sch003 In Schedule 21 (provisions applying to unregistered companies), in the...
s.schedule/1/part/2/crossheading/notes/on/the/balanc (6)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (7)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (8)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (9)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (10)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (11)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (12)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (13)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (14)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (15)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (16)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (17)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (18)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (19)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (20)
s.schedule/1/part/2/crossheading/notes/on/the/balanc Special Rules
s.schedule/1/part/2/crossheading/notes/on/the/balanc (1)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (2)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (3)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (4)
s.schedule/1/part/2/crossheading/notes/on/the/balanc (5)
s.schedule/1/part/3/crossheading/notes/on/the/profit (1)
s.schedule/1/part/3/crossheading/notes/on/the/profit (2)
s.schedule/1/part/3/crossheading/notes/on/the/profit (3)
s.schedule/1/part/3/crossheading/notes/on/the/profit (4)
s.schedule/1/part/3/crossheading/notes/on/the/profit (5)
s.schedule/1/part/3/crossheading/notes/on/the/profit (6)
s.schedule/1/part/3/crossheading/notes/on/the/profit (7)
s.schedule/1/part/3/crossheading/notes/on/the/profit (8)
s.schedule/1/part/3/crossheading/notes/on/the/profit (9)
s.schedule/1/part/3/crossheading/notes/on/the/profit (10)
s.schedule/1/part/3/crossheading/notes/on/the/profit (11)
s.schedule/1/part/3/crossheading/notes/on/the/profit (12)

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.