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Financial Services Act 2010
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4Executives’ remuneration reports
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(1)The Treasury may make provision by regulations about the preparation, approval and disclosure of executives’ remuneration reports.
(2)An executives’ remuneration report is a report containing information about—
(a)the remuneration of relevant executives of an authorised person, or
(b)anything connected with the remuneration of relevant executives of an authorised person.
(3)The following are relevant executives of an authorised person—
(a)officers of the authorised person,
(b)employees of the authorised person who fall within a prescribed description, and
(c)other individuals who have a prescribed connection with the authorised person.
(4)The individuals who may fall within subsection (3)(c) include any description of—
(a)individuals who provide services, or whose services are provided (directly or indirectly), to the authorised person, or
(b)individuals who are officers or employees of a member of the same group as the authorised person.
(5)Regulations under this section may apply in relation to a prescribed description of authorised person.
(6)Regulations under this section are subject to affirmative resolution procedure.
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