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The Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013 were made last week and come into force on 1 October 2013: see
here or
here (
pdf). An explanatory memorandum is available
here (
pdf). The Regulations set out new requirements for the content of the remuneration report, including greater disclosure with regard to remuneration policy and the obligation to provide a single figure for the total remuneration received by each director.
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