# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 14


The directors’ report must also contain any necessary explanatory material with regard to information that is required to be included in the report by this Part.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/7/paragraph/14 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-7/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.