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Directors' report
2. The summary financial statement shall contain the whole of, or a summary of, that portion of the directors' report for the year in question which sets out the following matters:
(a)the matters required by section 234(1)(a) of the 1985 Act() (Business review);
(b)the matters required by paragraph 6(a) of Schedule 7 to the 1985 Act() (Important post-balance sheet events);
(c)the matters required by paragraph 6(b) of that Schedule () (Likely future developments in the business);
and shall also contain the whole of:
(d)the list of names of directors required by section 234(2) of the 1985 Act.
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