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Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996

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Summary directors' report

3.—(1) The summary financial statement shall contain the whole of, or a summary of, that portion of the directors' report for the year in question which sets out the following matters—

(a)the matters required by Article 242(1)(a) of the 1986 Order (business review);

(b)the amount recommended to be paid as dividend, if not disclosed in the summary profit and loss account;

(c)the matters required by paragraph 6(a) of Schedule 7 to the 1986 Order (important post-balance sheet events); and

(d)the matters required by paragraph 6(b) of that Schedule (likely future developments in the business).

(2) The summary financial statement shall also contain the list of names of directors required by Article 242(2) of the 1986 Order.

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