992 Matters to be dealt with in directors' report
992 Matters to be dealt with in directors' report
Companies Act 2006 | Legislation

(1)     Part 7 of the Companies Act 1985 (c 6) (accounts and audit) is amended as follows.

(2)     In Schedule 7 (matters to be dealt with in directors' report), after Part 6 insert—

(1)     This Part of this Schedule applies to the directors' report for a financial year if the company had securities carrying voting rights admitted to trading on a regulated market at the end of that year.

(2)     The report shall contain detailed information, by reference to the end of that year, on the following matters—

(a)     the structure of the company's capital, including in particular—

(i)     the rights and obligations attaching to the shares or, as the case may be, to each class of shares in the company, and

(ii)     where there are two or more such classes, the percentage of the total share capital represented by each class;

(b)     any restrictions on the transfer of securities in the company, including in particular—

(i)     limitations on the holding of securities, and

(ii)     requirements to obtain the approval of the company, or of other holders of securities in the company, for a transfer of securities;

(c)     in the case of each person with a significant direct or indirect holding of securities in the company, such details as are known to the company of—

(i)     the identity of the person,

(ii)     the si

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