{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-10",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-10.json",
  "legislation": "nisi/1986/1032",
  "legislation_title": "The Companies (Northern Ireland) Order 1986 (revoked)",
  "legislation_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Expressions used in connection with accounts",
  "text": "(1) In this Order the following expressions have the same meaning as in Part 15 of the Companies Act 2006 (accounts and reports)—\n“annual accounts”,\n“accounting reference date” and “accounting reference period”,\n“balance sheet” and “balance sheet date”,\n“Companies Order accounts”\n“Companies Order individual accounts”\n“current assets”,\n“financial year”, in relation to a company,\n“fixed assets”,\n“IAS accounts”\n“IAS individual accounts”\n“parent company” and “parent undertaking”,\n“profit and loss account”, and\n“subsidiary undertaking”.\n(2) References in this Order to “realised profits” and “realised losses”, in relation to a company's accounts, shall be construed in accordance with section 853(4) and (5) of the Companies Act 2006.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1990 NI 5, art. 25"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "mod. by SR 2004/307"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 10(1) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 112(a) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "SR 2004/496"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in art. 10(2) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 112(b) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Art. 10(3) repealed (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 para. 112(c), Sch. 2 (with arts. 6, 11, 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/article/10",
    "retrieved_at": "2026-10-29T04:48:35.100869+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}