{
  "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002",
  "json_url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002.json",
  "id": "uksi/2002/1986",
  "title": "The Directors' Remuneration Report Regulations 2002",
  "short_title": "Directors' Remuneration Report 2002",
  "long_title": "Schedule 6 of the Companies Act 1985 requires a company to produce certain information concerning directors' remuneration by way of notes to the company’s accounts. These regulations exempt a quoted company from most of the requirements contained in Part I of Schedule 6 and instead require such a company to set out a large part of the information concerning directors' remuneration in the directors' remuneration report. Part I of Schedule 6 will continue to apply to companies which are not quoted and Parts II and III of that Schedule will apply to both quoted and unquoted companies.",
  "citation": "S.I. 2002/1986",
  "type": "uksi",
  "year": "2002",
  "number": "1986",
  "version": "current",
  "date": "2002-07-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Disclosure required in notes to accounts",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Directors' remuneration report",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Auditors' report",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Duties of auditors",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Duties of auditors",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Members' vote on directors' remuneration report",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Provision of summary financial statement to shareholders",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Content of directors' remuneration report",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Minor and consequential amendments",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1985/6",
      "title": "Companies Act 1985",
      "url": "https://openlegislation.uk/companies-act-1985",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/changes.json",
  "changes_made_by": 26,
  "changes_made_by_url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1986",
    "retrieved_at": "2026-10-29T06:51:30.041822+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."
}