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10.—(1) The summary financial statement of a company having certain securities publicly traded as specified in paragraph 13 of Schedule 7 to the Large and Medium-sized Companies Accounts Regulations (disclosure required by certain publicly-traded companies) must—
(a)include in the statement the explanatory material required to be included in the directors’ report by paragraph 14 of that Schedule, or
(b)send that material to the person receiving the summary financial statement at the same time as it sends the statement.
(2) The summary financial statement of a quoted company must contain the whole of, or a summary of, those portions of the directors’ remuneration report for the financial year in question which set out the matters required by paragraphs 3 (statement of company’s policy on directors’ remuneration) and 5 (performance graph) of Schedule 8 to the Large and Medium-sized Companies Accounts Regulations.
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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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