{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9/paragraph-A",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9/paragraph-A.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/9/paragraph/A",
  "kind": "paragraph",
  "number": "A",
  "heading": null,
  "text": "Charges\n1. Interest payable (2)\n2. Fees and commissions payable (4)\n3. Dealing losses (5)\n4. Administrative expenses\n(a) Staff costs\n(i) Wages and salaries\n(ii) Social security costs\n(iii) Other pension costs\n(b) Other administrative expenses\n5. Depreciation and amortisation (6)\n6. Other operating charges\n7. Provisions\n(a) Provisions for bad and doubtful debts (7)\n(b) Provisions for contingent liabilities and commitments (8)\n8. Amounts written off fixed asset investments (11)\n9. Profit on ordinary activities before tax\n10. Tax on [profit] [loss] on ordinary activities\n11. Profit on ordinary activities after tax\n12. Extraordinary charges\n13. Tax on extraordinary [profit] [loss]\n14. Extraordinary loss after tax\n15. Other taxes not shown under the preceding items\n16. Profit for the financial year",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/9/paragraph/A",
    "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."
}