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...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: Impact of Brexit on share awards/schemes.

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

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