The Local Authority Accounts (Scotland) Regulations 2014

Disclosure - local authority subsidiary bodies

7.  A Remuneration Report is to give, for any local authority subsidiary body, the name of that body, together with—

(a)the full post title and name of the chief executive of that body (or, if there is no chief executive, the post held and name of the most senior manager in that body); and

(b)the full post title and name of each director or employee of the body whose annual remuneration in that year, including any annual remuneration from a local authority, was £150,000 or more.