The final version of the Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013 (“2013 Regulations”) have been laid before Parliament and, subject to final approval, are expected to come into force on 1 October 2013. The 2013 Regulations contain a new Schedule which specifies information that should be included in the directors’ remuneration report which the directors of a quoted company are required to prepare under section 420 of the Companies Act 2006.
Please read our briefing note for more information.
To see a full copy of the final 2013 Regulations click here: