Quoted companies are subject to additional requirements in relation to the preparation and filing of their annual accounts and reports over and above the general requirements for all companies. The rules governing quoted company annual accounts and reports are set out in Part 15 of the Companies Act 2006 (CA 2006) and in the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, SI 2008/410 (the Regulations). Under the Regulations, certain information which would usually be set out in a company's articles would need to be included in the company's annual report. The directors’ report All companies are required to produce a directors’ report, but the content requirements vary according to the status of the company. The rules governing the preparation of the directors’ report are set out in Part 15 of the CA 2006, along with basic content requirements. One of these requirements (under CA 2006, s 236(1)) is details of any 'qualifying third party indemnity provision' benefitting a current or former