{
  "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-17",
  "json_url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-17.json",
  "legislation": "uksi/2008/410",
  "legislation_title": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008",
  "path": "schedule/8/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Statement of directors’ shareholding and share interests",
  "text": "The directors’ remuneration report for the relevant financial year must contain, for each person who has served as a director of the company at any time during that year—\n(a) a statement of any requirements or guidelines for the director to own shares in the company and state whether or not those requirements or guidelines have been met;\n(b) in tabular form or forms—\n(i) the total number of interests in shares in the company of the director including interests of connected persons (as defined for the purposes of section 96B(2) of the Financial Services and Markets Act 2000);\n(ii) total number of scheme interests differentiating between—\n(aa) shares and share options; and\n(bb) those with or without performance measures;\n(iii) details of those scheme interests (which may exclude any details included elsewhere in the report); and\n(iv) details of share options which are—\n(aa) vested but unexercised; and\n(bb) exercised in the relevant financial year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 8 substituted (1.10.2013) by The Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013 (S.I. 2013/1981), regs. 1, 3, Sch. (with reg. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/410/schedule/8/paragraph/17",
    "retrieved_at": "2026-10-29T03:36:28.753437+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."
}