
1 
These Regulations may be cited as the Northern Ireland Fishery Harbour Authority (Accounts) Regulations (Northern Ireland) 1998 and shall come into operation on 30th March 1998.
2 
In these Regulations—
 “berthing dues” means charges in respect of any vessel for entering, using or leaving a harbour;
 “financial year” means the year for which the annual accounts are made up and where the Authority wishes to change the financial year, includes the transitional accounting period adopted for the purpose of effecting that change;
 “goods dues” means charges in respect of goods, including fish, livestock and animals of all descriptions, brought into, taken out of or carried through a harbour by a vessel (but not including charges in respect of work performed, services rendered or facilities provided in respect of goods so brought, taken or carried);
 “the Authority” means the Northern Ireland Fishery Harbour Authority established by Article 4(1) of the Northern Ireland Fishery Harbour Authority Order (Northern Ireland) 1973.
3 
In respect of any financial year ending after these Regulations come into operation, the annual statement of accounts relating to the Authority shall be in the form, contain the particulars and be compiled in the manner prescribed in the Schedule.
4 
The Northern Ireland Fishery Harbour Authority (Accounts) Regulations (Northern Ireland) 1986 are hereby revoked.
Sealed with the Official Seal of the Department of Agriculture on
G. Lavery
Assistant Secretary
18th February 1998.
SCHEDULE
1 
The annual statement of accounts shall be compiled in accordance with Article 236 of the Companies (Northern Ireland) Order 1986, as if the Authority were a company to which Article 235 of that Order applied, and shall comprise:—
(a) A foreword.
(b) An income and expenditure account.
(c) A balance sheet.
(d) A cash flow statement.
(e) A statement of total recognised gains and losses.
(f) Notes to accounts.
2 
The notes to accounts shall give the following additional information:—
(a) A statement of accounting policies.
(b) An analysis of operating income, indicating separately:
(i) berthing dues;
(ii) goods dues;
(iii) revenue from sundry services and facilities;
(iv) other revenue.
(c) An analysis of amounts charged in the accounts for operating and maintenance expenditure.
(d) An analysis of amounts charged in the accounts for administrative expenditure.
(e) Any excluded items.
(f) Methods of financing capital works.
(g) Particulars of the borrowing powers of the Authority and the extent to which these have been exercised.
(h) Details of key corporate financial targets with the performance achieved.