{
  "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-10",
  "json_url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-10.json",
  "legislation": "ukdsi/2008/9780110806303",
  "legislation_title": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Directors’ report",
  "text": "(1) The report which the directors of a company are required to prepare under section 415 of the 2006 Act (duty to prepare directors’ report) must disclose the matters specified in Schedule 7 to these Regulations.\n(2) In Schedule 7—\nPart 1 relates to matters of a general nature, including changes in asset values and contributions for political and charitable purposes,\nPart 2 relates to the acquisition by a company of its own shares or a charge on them,\nPart 3 relates to the employment, training and advancement of disabled persons,\nPart 4 relates to the involvement of employees in the affairs, policy and performance of the company, and\nPart 5 relates to the company’s policy and practice on the payment of creditors.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110806303/regulation/10",
    "retrieved_at": "2026-10-30T15:17:10.246861+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."
}