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

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/8/paragraph/8 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.