Paragraph 9 Single total figure of remuneration for each directorF1
Each column in the single total figure table must contain, in such manner as to permit comparison, two sums as follows—
the sum set out in the corresponding column in the report prepared in respect of the financial year preceding the relevant financial year; and
the sum for the relevant financial year.
When, in the single total figure table, a sum is given in the column which relates to the preceding financial year and that sum, when set out in the report for that preceding year was given as an estimated sum, then in the relevant financial year—
it must be given as an actual sum;
the amount representing the difference between the estimate and the actual must not be included in the column relating to the relevant financial year; and
details of the calculation of the revised sum must be given in a note to the table.
Annotations
Textual amendments
- F1
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)
Notes on Schedule 8
Textual amendments
- F2
Words in Sch. 8 heading omitted (11.5.2025 in relation to accounts and reports for a financial year of a company beginning on or after that date) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 2(3), 12(3)(a)