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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 Sch 8 para 37

Sch 8 para 37 Policy on payment for loss of office

The directors’ remuneration policy must also set out the principles on which the determination of payments for loss of office will be approached including— (a) an indication of how each component of the payment will be calculated; (b) whether, and if so how, the circumstances of the director’s loss of office and performance during the period of qualifying service are relevant to any exercise of discretion; and (c) any contractual provision agreed prior to 27th June 2012 that could impact on the quantum of the payment.

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