The Companies (1986 Order) (International Accounting Standards and Other Accounting Amendments) Regulations (Northern Ireland) 2004

Summary financial statements

This section has no associated Explanatory Memorandum

11.—(1) For the heading before Article 259 of the 1986 Order (provision of summary financial statement to shareholders)(1) substitute “Summary financial statement”.

(2) In paragraph (1) of that Article –

(a)for the words from “A public company” to “listed” substitute “A company”, and

(b)omit the definitions of “listed” and “the official list”.

(1)

Article 259 was inserted into the 1986 Order by Article 17 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1993 No. 220, S.I. 2001/3649 and S.R. 2003 No. 3