{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-2.json",
  "legislation": "uksi/1992/3075",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Directors' report",
  "text": "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:\n(a) the matters required by section 234(1)(a) of the 1985 Act (Business review);\n(b) the matters required by paragraph 6(a) of Schedule 7 to the 1985 Act (Important post-balance sheet events);\n(c) the matters required by paragraph 6(b) of that Schedule (Likely future developments in the business);\nand shall contain the whole of:\n(d) the list of names of directors required by section 234(2) of the 1985 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3075/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-29T14:10:09.693637+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."
}