Paragraph 8 Share options
(1)
The directors’ remuneration report must contain, in respect of each person who has served as a director of the company at any time in the relevant financial year, the information specified in paragraph 9.
(2)
Sub-paragraph (1) is subject to paragraph 10 (aggregation of information to avoid excessively lengthy reports).
(3)
The information specified in sub-paragraphs (a) to (c) of paragraph 9 must be presented in tabular form in the report.
(4)
In paragraph 9 “share option”, in relation to a person, means a share option granted in respect of qualifying services of the person.