PART 2FORM AND CONTENT OF ACCOUNTS

Information about directors' benefits: remuneration (Companies Act or IAS individual or group accounts: quoted and unquoted companies)8

1

Companies Act or IAS individual or group accounts must comply with the provisions of Schedule 5 to these Regulations as to information about directors' remuneration to be given in notes to the company's accounts.

2

In Schedule 5—

  • Part 1 contains provisions applying to quoted and unquoted companies,

  • Part 2 contains provisions applying only to unquoted companies, and

  • Part 3 contains supplementary provisions.