# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 1

Extent: N.I.

(1) Subject to the following provisions of this Schedule—
(a) every balance sheet of a company shall show the items listed in either of the balance sheet formats set out in section B; and
(b) every profit and loss account of a company shall show the items listed in any one of the profit and loss account formats so set out,
in either case in the order and under the headings and sub-headings given in the format adopted.
(2) Sub-paragraph (1) is not to be read as requiring the heading or sub-heading for any item to be distinguished by any letter or number assigned to that item in the format adopted.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.