<dc:identifier>http://www.legislation.gov.uk/uksi/2013/1970/contents/made</dc:identifier>
<dc:title>The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2015-07-02</dc:modified>
<dc:subject scheme="SIheading">COMPANIES</dc:subject>
<dc:description>These Regulations amend the Companies Act 2006 (c.46) (“the Act”) to insert new sections which provide for the preparation by companies of a strategic report. The Regulations also amend the requirements for the contents of the directors’ report set out in Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410) and in Schedule 5 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (S.I. 2008/409). The Regulations amend the Act to substitute for summary financial statements the strategic report and supplementary material.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2013/1970/contents/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2013/1970/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/impacts" href="http://www.legislation.gov.uk/uksi/2013/1970/impacts" title="Impact Assessments"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2013/1970/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2013/1970/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2013/1970/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2013/1970/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2013/1970/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2013/1970/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2013/1970/body/made" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2013/1970/schedules/made" title="schedules"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2013/1970/contents/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2013/1970/contents/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2013/1970/contents/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2013/1970/contents/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2013/1970/contents/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2013/1970/contents/made" title="Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/supersedes" href="http://www.legislation.gov.uk/id/ukdsi/2013/9780111540169" title="The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
...</ukm:DocumentClassification>
<ukm:Year Value="2013"/>
<ukm:Number Value="1970"/>
<ukm:Made Date="2013-08-06"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2013-10-01"/>
...</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111102794"/>
...</ukm:SecondaryMetadata>
<ukm:Supersedes URI="http://www.legislation.gov.uk/id/ukdsi/2013/9780111540169">
<dc:title>The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013</dc:title>
<ukm:DocumentMainType Value="UnitedKingdomDraftStatutoryInstrument"/>
<ukm:Year Value="2013"/>
<ukm:ISBN Value="9780111540169"/>
...</ukm:Supersedes>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2013/1970/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2013/1970/pdfs/uksiem_20131970_en.pdf" Date="2013-08-09" Title="UK Explanatory Memorandum" Size="30093"/>
...</ukm:Alternatives>
...</ukm:Notes>
<ukm:OtherDocuments>
<ukm:OtherDocument URI="http://www.legislation.gov.uk/uksi/2013/1970/pdfs/uksiod_20131970_en_001.pdf" Date="2016-04-18" Title="Consultation on measuring and reporting of greenhouse gas emissions by UK companies " Size="568695"/>
<ukm:OtherDocument URI="http://www.legislation.gov.uk/uksi/2013/1970/pdfs/uksiod_20131970_en.pdf" Date="2016-04-18" Title="Consultation on greenhouse gas emissions reporting draft regulations for quoted companies" Size="113712"/>
...</ukm:OtherDocuments>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2013/1970/pdfs/uksi_20131970_en.pdf" Date="2013-08-09" Size="58149"/>
...</ukm:Alternatives>
<ukm:ImpactAssessments>
<ukm:ImpactAssessment URI="http://www.legislation.gov.uk/ukia/2013/105/pdfs/ukia_20130105_en.pdf" Date="2013-08-20" Title="The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013" Stage="Final" Department="Department for Business, Innovation and Skills" Year="2013" Number="105" Size="155933"/>
...</ukm:ImpactAssessments>
<ukm:Statistics>
<ukm:TotalParagraphs Value="54"/>
<ukm:BodyParagraphs Value="26"/>
<ukm:ScheduleParagraphs Value="28"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
...</ukm:Statistics>