Tuesday, 25 June 2013

UK: Remuneration report reforms - legislation published

A final draft of the Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013 was laid before Parliament yesterday and comes into force on 1 October 2013: see here (pdf). The Regulations set out, amongst other things, new contents for the remuneration report that quoted companies are required to publish under section 420 of the Companies Act 2006. Guidance on the new requirements, to be published by the GC100, is expected in September.

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