{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9A/paragraph-38",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9A/paragraph-38.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/9A/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": "Assets included at a fixed amount",
  "text": "(1) Subject to sub-paragraph (2), assets which fall to be included under Assets item F.I (tangible assets) in the balance sheet format may be included at a fixed quantity and value.\n(2) Sub-paragraph (1) applies to assets of a kind which are constantly being replaced, where—\n(a) their overall value is not material to assessing the company's state of affairs; and\n(b) their quantity, value and composition are not subject to material variation.",
  "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/9A/paragraph/38",
    "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."
}