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The Companies (1986 Order) (Investment Companies and Accounting and Audit Amendments) Regulations (Northern Ireland) 2006
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- Northern Ireland Statutory Rules
- 2006 No. 137
- PART III
- Regulation 10
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Adjustment of prior year items in balance sheet and profit and loss account of insurance companies
10. In paragraph 3(2) of Schedule 9A to the 1986 Order (requirement to adjust non-comparable corresponding amounts in balance sheet and profit and loss account of insurance companies)(1)—
(a)for “shall be adjusted” substitute “may be adjusted”, and
(b)for “particulars of the adjustment and the reasons for it” substitute “particulars of the non-comparability and of any adjustment”.
(1)
Parts I and II of Schedule 9 to the Companies (Northern Ireland) Order 1986 were formed into a new Schedule 9A by regulation 5 of S.R. 1992 No. 258. A new Schedule 9A was substituted by regulation 4 of, and Schedule 1 to, S.R. 1994 No. 428
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