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10.—(1) The report which the directors of a company are required to prepare under section 415 of the 2006 Act (duty to prepare directors’ report) must disclose the matters specified in Schedule 7 to these Regulations.
(2) In Schedule 7—
Part 1 relates to matters of a general nature, including changes in asset values and contributions for political and charitable purposes,
Part 2 relates to the acquisition by a company of its own shares or a charge on them,
Part 3 relates to the employment, training and advancement of disabled persons,
Part 4 relates to the involvement of employees in the affairs, policy and performance of the company, and
Part 5 relates to the company’s policy and practice on the payment of creditors.