Analysis of UK annual remuneration reporting requirements—quoted companies and unquoted traded companies
Analysis of UK annual remuneration reporting requirements—quoted companies and unquoted traded companies

The following Share Incentives practice note provides comprehensive and up to date legal information covering:

  • Analysis of UK annual remuneration reporting requirements—quoted companies and unquoted traded companies
  • The report
  • Overview of the influential regulations and guidance on the directors’ remuneration report
  • The Companies Act 2006
  • The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, SI 2008/410
  • The Companies (Miscellaneous Reporting) Regulations 2018, SI 2018/860
  • The Companies (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019, SI 2019/970
  • The Listing Rules
  • The UK Corporate Governance Code
  • Key statutory requirements for the directors’ remuneration report
  • More...

BREXIT IMPACT: The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Practice Note: Brexit—accounts and reports. In particular, while the definition of traded companies currently includes UK incorporated companies whose shares are admitted to trading on an EEA regulated market, following the end of the Brexit implementation period, only companies whose shares are admitted to trading on a UK regulated market or an EU regulated markets (ie not all EEA regulated markets) will be treated as traded companies. This impacts which companies fall within scope of the directors’ remuneration regime for quoted companies and unquoted traded companies. For further details, see Practice Note: Directors’ remuneration—quoted and unquoted traded companies.

This Practice Note summarises the statutory and regulatory requirements for the preparation of a directors’ remuneration report by quoted companies and, from 10 June 2019, unquoted traded companies. These requirements do not apply to companies with shares admitted on AIM or to non-UK incorporated companies.

The tables below are broken down into sections, each of which deals with a different topic and compares the different requirements under each piece of legislation/guidelines in relation to that topic. Where a section of the table is left blank, the relevant legislation/guidance is silent on the issue in question. The table is a summary only of the legislation/guidelines, more detailed Practice Notes referred

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