Company Accounts (Disclosure of Directors' Emoluments) Regulations (Northern Ireland) 1997
These Regulations amend provisions in Part I of Schedule 6 to the Companies (Northern Ireland) Order 1986 (“the 1986 Order”) relating to the disclosure of directors' emoluments or other benefits in the notes to a company’s annual accounts in respect of any financial year. They also make amendments to Article 254 of the 1986 Order, as amended by the Companies (1986 Order) (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations (Northern Ireland) 1997 (S.R. 1997 No. 436).