# The Companies (Summary Financial Statement) Regulations 1990, Paragraph 2: Directors' report


The summary financial statement shall contain the whole of, or a summary of, that portion of the directors' report for the year in question which sets out the following matters:
(a) the matters required by section 234(1)(a) of the 1985 Act (Business review);
(b) the matters required by paragraph 6(a) of Schedule 7 to the 1985 Act (Important post-balance sheet events);
(c) the matters required by paragraph 6(b) of that Schedule (Likely future developments in the business);
and shall also contain the whole of:
(d) the list of names of directors required by section 234(2) of the 1985 Act.

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Source: https://www.legislation.gov.uk/uksi/1990/515/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1990/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.