# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 29

Extent: N.I.

(1) To comply with this Part, the accounts must contain a statement, in relation to transactions, arrangements and agreements made by the company or a subsidiary of it for persons who at any time during the financial year were officers of the company (but not directors or shadow directors), of—
(a) the aggregate amounts outstanding at the end of the financial year under transactions, arrangements and agreements within sub-paragraphs (a), (b) and (c) respectively of paragraph 28, and
(b) the numbers of officers for whom the transactions, arrangements and agreements falling within each of those sub-paragraphs were made.
(2) This paragraph does not apply to transactions, arrangements and agreements made by the company or any of its subsidiaries for an officer of the company if the aggregate amount outstanding at the end of the financial year under the transactions, arrangements and agreements so made for that officer does not exceed £2,500.
(3) Section 258 of the Companies Act 2006 (power to increase financial limits) applies as if the money sum specified in this paragraph were specified in Part 10 of that Act.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/6/paragraph/29 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-6/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.