# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Regulation 10: Directors’ report


(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.
(2) In Schedule 7—
Part 1 relates to matters of a general nature, including changes in asset values and contributions for political and charitable purposes,
Part 2 relates to the acquisition by a company of its own shares or a charge on them,
Part 3 relates to the employment, training and advancement of disabled persons,
Part 4 relates to the involvement of employees in the affairs, policy and performance of the company, and
Part 5 relates to the company’s policy and practice on the payment of creditors.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/regulation/10 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.