Paragraph 2 Summary 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–
the matters required by section 234(1)(a) of the 1985 Actf1business review);
the amount recommended to be paid as dividend, if not disclosed in the summary profit and loss account;
the matters required by paragraph 6(a) of Schedule 7 to the 1985 Actf2important post-balance sheet events); and
the matters required by paragraph 6(b) of that Schedulef3likely future developments in the business).
The summary financial statement shall also contain the list of names of directors required by section 234(2) of the 1985 Act.
Annotations
Footnotes
- f1
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Section 234 was substituted by sections 1 and 8 of the Companies Act 1989.
- f2
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Paragraph 6(a) of Schedule 7 to the 1985 Act was amended by section 8(2) of, and paragraph 2(2) of Schedule 5 to, the Companies Act 1989.
- f3
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Paragraph 6(b) of Schedule 7 to the 1985 Act was amended by section 8(2) of, and paragraph 2(2) of Schedule 5 to, the Companies Act 1989.