S.I. No. 177/1938 -- Aer-Rianta, Teóranta (Accounts) Regulations, 1938.

S.I. No. 177/1938 -- Aer-Rianta, Teóranta (Accounts) Regulations, 1938. 1938 177

No. 177/1938:

AER-RIANTA, TEÓRANTA (ACCOUNTS) REGULATIONS, 1938.

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-Rianta, 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 :—

1. These Regulations may be cited as the Aer-Rianta, Teóranta (Accounts) Regulations, 1938.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to these Regulations.

3. In these Regulations—

the expression " the Company " means Aer-Rianta, Teóranta ;

the expression " 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-RIANTA, TEÓRANTA.

BALANCE SHEET as at

LIABILITIES.	ASSETS
Authorised Capital 500,000 Shares of £1 each _________	Office Furniture and Equipment at cost Less Depreciation ________
	Loan Account—Aer Lingus, Teóranta
Issued Capital
— — — — __________ — — —	Sundry Debtors and Payments in Advance Aer Lingus, Teóranta Payments in advance _________
Sundry Creditors
Profit and Loss Account	Investments at Cost — — — —

	Cash in Hand
	Cash at Bank Current Account Deposit Account with interest accrued _________
	Preliminary Expenses
____________________	Profit and Loss Account ___________
— — —	— — —
____________________	___________

PART II.

AER-RIANTA, TEÓRANTA.

PROFIT AND LOSS ACCOUNT for year ended — — —

DR.	CR.
To Balance transferred from Revenue Account	By Balance transferred from Revenue Account
,, Interim Dividends Paid
	,, Interest on Deposits
,, Reserve for Income Tax and Corporation Profits Tax
,, General Reserve	,, Dividends on Investments
,, Balance carried down — — —
	,, Balance carried down
___________ — — — ___________	___________ — — — ___________
To Balance brought down — — —	By Balance brought down — — —

Given under the Official Seal of the Minister for Finance this

23rd day of June, 1938.

J. J. McELLIGOTT.

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S.I. No. 177/1938 -- Aer-Rianta, Teóranta (Accounts) Regulations, 1938.