# The Companies (Northern Ireland) Order 1986 (revoked), Part II: LOANS, QUASI‐LOANS AND OTHER DEALINGS IN FAVOUR OF DIRECTORS

Extent: N.I.

For this purpose a company's net assets are the aggregate of its assets less the aggregate of its liabilities ( “liabilities” to include any provision for liabilities within paragraph 88 of Schedule 4 that is made in Companies Order accounts and any provision that is made in IAS accounts. ).

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