# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 22

Extent: N.I.

Subject to paragraph 23, the amount to be included in respect of any current asset shall be its purchase price or production cost.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/8/paragraph/22 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-8/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.