[(1) The notes to a company's annual accounts must disclose the average number of persons employed by the company in the financial year.
(1A) In the case of a company not subject to the small companies regime, the notes to the company's accounts must also disclose the average number of persons within each category of persons so employed.]
(2) The categories by reference to which the number required to be disclosed by [subsection (1A)] is to be determined must be such as the directors may select having regard to the manner in which the company's activities are organised.
(3) The average number required by
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