Northern Ireland Fishery Harbour Authority (Accounts) Regulations (Northern Ireland) 1998

SCHEDULE

1.  The annual statement of accounts shall be compiled in accordance with Article 236 of the Companies (Northern Ireland) Order 1986(1), as if the Authority were a company to which Article 235 of that Order applied, and shall comprise:—

(a) A foreword.

(b) An income and expenditure account.

(c) A balance sheet.

(d) A cash flow statement.

(e) A statement of total recognised gains and losses.

(f) Notes to accounts.

2.  The notes to accounts shall give the following additional information:—

(a) A statement of accounting policies.

(b) An analysis of operating income, indicating separately:

(i) berthing dues;

(ii) goods dues;

(iii) revenue from sundry services and facilities;

(iv) other revenue.

(c) An analysis of amounts charged in the accounts for operating and maintenance expenditure.

(d) An analysis of amounts charged in the accounts for administrative expenditure.

(e) Any excluded items.

(f) Methods of financing capital works.

(g) Particulars of the borrowing powers of the Authority and the extent to which these have been exercised.

(h) Details of key corporate financial targets with the performance achieved.

(1)

1986 No. 1032 (N.I. 6) as amended by 1990 No. 593 (N.I. 5) and 1990 No. 1504 (N.I. 10)