# Companies Act 1985, Paragraph 6

Extent: E+W+S+N.I.

(1) The directors’ report shall contain—
(a) particulars of any important events affecting the company . . . which have occurred since the end of the financial year,
(b) an indication of likely future developments in the business of the company . . . , . . .
(c) an indication of the activities (if any) of the company . . . in the field of research and development and
(d) (unless the company is an unlimited company) and indication of the existence of branches (as defined in section 698(2)) of the company outside the United Kingdom
(2) In relation to a group directors' report paragraphs (a), (b) and (c) of sub-paragraph (1) have effect as if the references to the company were references to the company and its subsidiary undertakings included in the consolidation.

---
Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/7/paragraph/6 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-7/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.