http://www.legislation.gov.uk/nisi/1986/1032/schedule/9/paragraph/p382The Companies (Northern Ireland) Order 1986 (revoked)texttext/xmlenStatute Law Database2024-04-022009-10-01SCHEDULESSCHEDULE 9PART IINDIVIDUAL ACCOUNTSNotes on the balance sheet format and memorandum items(Memorandum item 2(1))