# The Companies (Summary Financial Statement) Amendment Regulations 2002, Regulation 5: Form and content of summary financial statement of companies and groups other than banking or insurance companies and groups


In Schedule 1 to the Regulations—
(1) 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
(2) Omit paragraph 3(4).

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Source: https://www.legislation.gov.uk/uksi/2002/1780/regulation/5 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2002/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.