{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2002/regulation-5",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2002/regulation-5.json",
  "legislation": "uksi/2002/1780",
  "legislation_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2002",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Form and content of summary financial statement of companies and groups other than banking or insurance companies and groups",
  "text": "In Schedule 1 to the Regulations—\n(1) Insert after paragraph 2—\n“Summary of paragraph 1(1) of Schedule 6 to the 1985 Act and of the directors' remuneration report\n2A The summary financial statement shall contain the whole of, or a summary of—\n(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\n(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\n(2) Omit paragraph 3(4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1780/regulation/5",
    "retrieved_at": "2026-10-29T06:53:06.179547+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}