{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9/paragraph-B",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9/paragraph-B.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/B",
  "kind": "paragraph",
  "number": "B",
  "heading": null,
  "text": "Income\n1. Interest receivable (1)\n(1) Interest receivable and similar income arising from debt securities [and other fixed income securities]\n(2) Other interest receivable and similar income\n2. Dividend income\n(a) Income from equity shares [and other variable-yield securities]\n(b) Income from participating interests\n(c) Income from shares in group undertakings\n3. Fees and commissions receivable (3)\n4. Dealing profits (5)\n5. Adjustments to provisions\n(a) Adjustments to provisions for bad and doubtful debts (9)\n(b) Adjustments to provisions for contingent liabilities and commitments (10)\n6. Adjustments to amounts written off fixed asset investments (12)\n7. Other operating income\n8. Loss on ordinary activities before tax\n9. Loss on ordinary activities after tax\n10. Extraordinary income\n11. Extraordinary profit after tax\n12. Loss 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/B",
    "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."
}