The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2006
These Regulations, which come into operation on 1st April 2006, amend the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 179) (“the 1996 Regulations”). The provisions in the Regulation reflect amendments made to Article 259 of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I.6)) (provision of summary financial statements to shareholders) by regulation 11 of the Companies (1986 Order) (International Accounting Standards and Other Accounting Amendments) Regulations (Northern Ireland) 2004 (S.R. 2004 No. 496) and regulation 11 of the Companies (1986 Order) (Operating and Financial Review and Directors' Report etc.) Regulations (Northern Ireland) 2005 (S.R. 2005 No. 61).