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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

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This is the original version (as it was originally made).

Total amount of directors’ remuneration etc.

This section has no associated Explanatory Memorandum

1.—(1) There must be shown—

(a)the aggregate amount of remuneration paid to or receivable by directors in respect of qualifying services;

(b)the aggregate of the amount of gains made by directors on the exercise of share options;

(c)the aggregate of the amount of money paid to or receivable by directors, and the net value of assets (other than money and share options) received or receivable by directors, under long term incentive schemes in respect of qualifying services; and

(d)the aggregate value of any company contributions—

(i)paid, or treated as paid, to a pension scheme in respect of directors’ qualifying services, and

(ii)by reference to which the rate or amount of any money purchase benefits that may become payable will be calculated.

(2) There must be shown the number of directors (if any) to whom retirement benefits are accruing in respect of qualifying services—

(a)under money purchase schemes, and

(b)under defined benefit schemes.

(3) In the case of a company which is not a quoted company and whose equity share capital is not listed on the market known as AIM—

(a)sub-paragraph (1) has effect as if paragraph (b) were omitted and, in paragraph (c), “assets” did not include shares; and

(b)the number of each of the following (if any) must be shown, namely—

(i)the directors who exercised share options, and

(ii)the directors in respect of whose qualifying services shares were received or receivable under long term incentive schemes.

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