The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025
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Change 1
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(1) The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 are amended as follows. (2) In regulation 11 (directors’ remuneration report (quoted companies and traded companies)— (a) in the heading, omit “and traded companies”; (b) in paragraph (1), omit “or unquoted traded company”. (3) In Schedule 8 (quoted companies and traded companies: director’s remuneration report)— (a) in the heading, omit “and traded companies”; (b) in paragraph 2— (i) omit sub-paragraph (2A); (ii) in sub-paragraph (8), paragraph (a), omit “or, where such a function exists in the company, the company’s deputy chief executive officer (however described)”; (c) in paragraph 5(1), omit the columns of the table headed “Total Fixed Remuneration” and “Total Variable Remuneration”; (d) omit paragraphs 7(1)(g) and (h); (e) in paragraph 14(1)(b)(v), omit “and any change in the exercise price or date”; (f) in paragraph 18(1)(a)(i), omit “or “unquoted traded company””; (g) omit paragraph 19; (h) in paragraph 21(3), omit “and any deviations from the procedure for the implementation of the remuneration policy set out in the policy”; (i) in paragraph 24, omit sub-paragraph (1A); (j) in paragraph 26— (i) in sub-paragraph (b), omit “and information on any deferral periods”; (ii) omit sub-paragraph (ba); (k) omit paragraph 30A; (l) in paragraph 42, omit “, and a description and explanation of all significant revisions”; (m) in paragraph 44(1), omit the definition of “unquoted traded company”.
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(1) The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 are amended as follows. (2) In regulation 11 (directors’ remuneration report (quoted companies and traded companies)— (a) in the heading, omit “and traded companies”; (b) in paragraph (1), omit “or unquoted traded company”. (3) In Schedule 8 (quoted companies and traded companies: director’s remuneration report)— (a) in the heading, omit “and traded companies”; (b) in paragraph 2— (i) omit sub-paragraph (2A); (ii) in sub-paragraph (8), paragraph (a), omit “or, where such a function exists in the company, the company’s deputy chief executive officer (however described)”; (c) in paragraph 5(1), omit the columns of the table headed “Total Fixed Remuneration” and “Total Variable Remuneration”; (d) omit paragraphs 7(1)(g) and (h); (e) in paragraph 14(1)(b)(v), omit “and any change in the exercise price or date”; (f) in paragraph 18(1)(a)(i), omit “or “unquoted traded company””; (g) omit paragraph 19; (h) in paragraph 21(3), omit “and any deviations from the procedure for the implementation of the remuneration policy set out in the policy”; (i) in paragraph 24, omit sub-paragraph (1A); (j) in paragraph 26— (i) in sub-paragraph (b), omit “and information on any deferral periods”; (ii) omit sub-paragraph (ba); (k) omit paragraph 30A; (l) in paragraph 42, omit “, and a description and explanation of all significant revisions”; (m) in paragraph 44(1), omit the definition of “unquoted traded company”.
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