{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4/paragraph-K",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4/paragraph-K.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": "schedule/4/paragraph/K",
  "kind": "paragraph",
  "number": "K",
  "heading": null,
  "text": "Capital and reserves\nI Called-up share capital (12)\nII Share premium account\nIII Revaluation reserve\nIV Other reserves\n1. Capital redemption reserve\n2. Reserve for own shares\n3. Reserved provided for by the articles of association\n4. Other reserves\nV Profit and loss account",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "mod. by SR 1986/305"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/4/paragraph/K",
    "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."
}