Regulation 5 Form and content of summary financial statement of companies and groups other than banking or insurance companies and groups

Insert after paragraph 2—

“Summary of paragraph 1(1) of Schedule 6 to the 1985 Act and of the directors' remuneration report

2A

The summary financial statement shall contain the whole of, or a summary of—

(a)

that portion of the notes to the accounts for the year in question which set out the information required by paragraph 1(1) of Part I of Schedule 6 to the 1985 Act (Aggregate amount of directors' emoluments etc); and

(b)

to the extent that the company is required to produce a directors' remuneration report, those portions of the directors' remuneration report for the year in question which set out the matters required by paragraphs 3 (Statement of company’s policy on directors' remuneration) and 4 (Performance graph) of Schedule 7A to the 1985 Act.”; and

Omit paragraph 3(4).