Paragraph 2 Directors' report
The summary financial statement shall contain either 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 contain the whole of:
(d)
the list of names of directors required by section 234(2) of the 1985 Act.