# The Companies (Northern Ireland) Order 1986 (revoked), Part I: BALANCE SHEET FORMATS

Extent: N.I.

Balance Sheet Formats
Format 1
Balance Sheet Formats
Format 2
ASSETS
LIABILITIES
Notes on the balance sheet formats
(1)Debtors
(Formats 1 and 2, item C.II.)
The aggregate amount of debtors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.
(2)Creditors
(Format 2, Liabilities C.)
The aggregate amount of creditors falling due within one year and of creditors falling due after more than one year shall be shown separately, unless it is discovered in the notes to the accounts.

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