S.I. No. 178/1938 - Aer Lingus, Teóranta (Accounts) Regulations, 1938. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1938 S.I. No. 178/1938 - Aer Lingus, Teóranta (Accounts) Regulations, 1938. S.I. No. 178/1938 - Aer Lingus, Teóranta (Accounts) Regulations, 1938. AmendmentsLeasuithe WHEREAS it is enacted by sub-section
(2)of Section 81 of the Air Navigation and Transport Act, 1936 (No. 40 of 1936), that the balance sheet and profit and loss account of Aer Lingus, Teóranta, being a company to which the said section applies, shall be drawn up in such manner as shall be prescribed by regulations made under the said Section 81 : AND WHEREAS it is enacted by sub-section
(8)of the said Section 81, that the Minister for Finance may by order make regulations prescribing any matter referred to in the said section as prescribed by regulations made under the said section : NOW, THEREFORE, the Minister for Finance, in exercise of the powers conferred on him by Section 81 of the Air Navigation and Transport Act, 1936 (No. 40 of 1936), and of every and any other power him in this behalf enabling hereby orders and makes the following regulations, that is to say :—
- These Regulations may be cited as the Aer Lingus, Teóranta (Accounts) Regulations,
- The Interpretation Act, 1937 (No. 38 of 1937), applies to those Regulations.
- In these Regulations — the expression " the Company " means Aer Lingus, Teóranta, the expressions " the balance sheet " and " the profit and loss account " mean respectively the balance sheet and the profit and loss account which the Company is required by Section 81 of the Air Navigation and Transport Act, 1936 , to furnish to the Minister for Finance. 4.—
(1)The balance sheet and profit and loss account for each accounting year shall, save where otherwise provided by these Regulations, be drawn up in the forms set out respectively in parts I and II of the Schedule hereto.
(2)Whenever in drawing up the balance sheet or profit and loss account a nil entry would be required to be made under any heading, the Company may, in lieu of making such nil entry, omit such heading.
(3)If in drawing up the balance sheet and profit and loss account for any accounting year, any item included in any heading in the forms set out in the Schedule hereto is inappropriate to the entry to be made in respect of such heading, the reference to such item may be omitted. SCHEDULE. PART I. AER LINGUS, TEÓRANTA. GENERAL BALANCE SHEET AS AT 31st MARCH LIABILITIES ASSETS. Authorised Capital Shares of £1 each Capital Account Balance at Debit thereof Sundry Creditors Sundry Debtors including Payments in Advance Blackpool and West Coast Air Services Limited (Blackpool and West Coast Air Services Limited hold as collateral Security Debentures to the nominal Value of giving a floating charge on the general undertaking and Assets of the Company) Cash in Hand Cash in Bank Others including Expenses accrued and due Profit and Loss Account Depreciation Reserve Fund PART II. AER LINGUS, TEÓRANTA. GENERAL PROFIT AND LOSS ACCOUNT FOR YEAR ENDED To Irish Sea Airways Pool Account— Loss for period By Interest on Capital— Charged to Costs of Operation ,, Irish Sea Airways Pool Account Loss for half-year ended ,, Balance carried forward ,, Transfer from Revenue Account Excess of Expenditure over Income for period Given under the Official Seal of the Minister for Finance, this 23rd day of June, 1938. J. J. McELLIGOTT. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais