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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 reg 11

reg 11 Directors' remuneration report (quoted companies ...)

(1) The remuneration report which the directors of a quoted company ... are required to prepare under section 420 of the 2006 Act (duty to prepare directors' remuneration report) must contain the information specified in Schedule 8 to these Regulations, and must comply with any requirement of that Schedule as to how information is to be set out in the report. (1A) The document setting out a revised directors’ remuneration policy in accordance with section 422A of the 2006 Act must contain the information specified in Schedule 8 to these Regulations, and must comply with any requirements in that Schedule as to how that information is to be set out. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) For the purposes of section 497 in Part 16 of the 2006 Act (auditor's report on auditable part of directors' remuneration report), “ the auditable part ” of a directors' remuneration report is the information set out in the report as identified in Part 5 of Schedule 8 to these Regulations.

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