Schedule 1 para.27
- Disclose amortisation period and reasons for capitalising development costs Trader
Northern Ireland Statutory Rule
1992
United Kingdom
Companies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992
At a glance
What's here
18 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trader 17
- Director or Officer 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Schedule 1 para.28
- Write off goodwill systematically over its useful economic life and disclose the period Trader
Schedule 1 para.35
- Write off and disclose debt discount on balance sheet Trader
(1) Any information required in the case of a company...
- Include notes to accounts with comparative prior year figures Trader
Schedule 1 para.48
- State accounting policies in financial statements Trader
If the company has allotted any shares during the financial...
- Disclose details of any shares allotted during the financial year Trader
(1) If the company has issued any debentures during the...
- Disclose details of debenture issues in your annual accounts Trader
Schedule 1 para.55
- Disclose fixed asset movements and depreciation in your balance sheet notes Trader
Where any fixed assets of the company (other than listed...
- Disclose valuation history of fixed assets in balance sheet Trader
Schedule 1 para.61
- Disclose loans and advances by repayment period in accounts Trader
Schedule 1 para.62
- Disclose debt securities due within one year in your accounts Trader
Schedule 1 para.64
- Disclose arrears of fixed cumulative dividends in accounts Trader
Schedule 1 para.76
- Disclose geographic breakdown of key income items in accounts Trader
Schedule 1 para.78
- Disclose management and agency services when material to your business Trader
Browse 90 other Schedules — structural / supplementary
In the case of any fixed asset which has a...
(1) Where a fixed asset investment of a description falling...
Schedule 1 para.29
Schedule 1 para.30
Schedule 1 para.31
The amount to be included in respect of loans and...
(1) If the net realisable value of any asset referred...
(1) Subject to paragraph 33, the amount to be included...
Schedule 1 para.36
(1) Subject to the qualification mentioned below, the cost of...
Schedule 1 para.38
(1) The rules set out in paragraphs 24 to 38...
Subject to paragraphs 42 to 44, the amounts to be...
(1) Intangible fixed assets, other than goodwill, may be included...
(1) Where the value of any asset of a company...
(1) This paragraph applies where the amounts to be included...
(1) With respect to any determination of the value of...
(1) Subject to the following sub-paragraphs, amounts to be included...
(1) Subject to sub-paragraph (2), any difference between the amount...
It shall be stated whether the accounts have been prepared...
Sums denominated in foreign currencies
Share capital and debentures
(1) With respect to any contingent right to the allotment...
In relation to any amount which is included under Assets...
There shall be disclosed separately the amount of:
Schedule 1 para.59
Schedule 1 para.60
Schedule 1 para.63
Schedule 1 para.65
Schedule 1 para.66
Schedule 1 para.67
Schedule 1 para.68
Schedule 1 para.69
Schedule 1 para.70
Schedule 1 para.71
Schedule 1 para.72
Schedule 1 para.73
Schedule 1 para.74
Schedule 1 para.75
Schedule 1 para.77
Schedule 1 para.79
Schedule 1 para.80
Schedule 1 para.81
Schedule 1 para.82
Schedule 1 para.83
Schedule 1 para.84
Schedule 1 para.85
Schedule 1 para.86
Horizontal layout
Income
Article 262(3) of the 1986 Order is amended by the...
Article 268(6) of the 1986 Order is amended by the...
The index of defined expressions set out in Article 270A...
Parts I and II of Schedule 9 to the 1986...
Schedule 10 to the 1986 Order (Directors' Report where Accounts...
(1) Schedule 11 (Modifications of Part IX where Company’s Accounts...
In Schedule 21 (provisions applying to unregistered companies), in the...
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Special Rules
(1)
(2)
(3)
(4)
(5)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
sch. 1 para. 1
- Prepare balance sheet and profit and loss account in prescribed format Trader
sch. 1 para. 22
- Explain any departure from standard accounting principles in your accounts Director or Officer
sch. 1 para. 6
- Show pledged assets in balance sheet and don't record others' pledged assets as your own Trader
sch. 1 para. 8
- Show reserves movements and dividends in your profit and loss account Trader
Browse 41 other sections — procedural / definitional / commencement
ASSETS
sch. 1 para. 18
sch. 1 para. 19
sch. 1 para. 2
sch. 1 para. 20
sch. 1 para. 3
sch. 1 para. 4
sch. 1 para. 7
Citation and commencement
(1) Subject to the following provisions of this Part:
Interpretation
(1) Where in accordance with paragraph 1 a company’s profit...
Amendments of Articles
(1) Any item required in accordance with paragraph 1 to...
Article 263C of the 1986 Order is amended:
(1) In respect of every item shown in the balance...
Insertion of new Schedule into the
(1) Subject to the following provisions of this paragraph and...
Other amendments of the 1986 Order
(1) Assets shall be shown under the relevant balance sheet...
The 1986 Order shall be further amended in accordance with...
Assets acquired in the name of and on behalf of...
Amendment to the Housing (Northern Ireland) Order 1981
Every profit and loss account of a company shall show...
Transitional provisions
(1) References in this Part to the balance sheet format...
A number in brackets following any item in any of...
Called up capital not paid (9)
Own Shares (10)
Other assets
Called up capital not paid (9)
Prepayments and accrued income Total assets
Tax on [profit] [loss] on ordinary activities
[Profit] [loss] on ordinary activities after tax
Extraordinary income
Extraordinary charges
Extraordinary [profit] [loss]
Tax on extraordinary [profit] [loss]
Extraordinary [profit] [loss] after tax
Other taxes not shown under the preceding items
[Profit] [loss] for the financial year
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