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The Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008
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- 2008 No. 489
- PART 3
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PART 3LIABILITY LIMITATION AGREEMENTS
Disclosure of liability limitation agreements
8.—(1) A company which has entered into a liability limitation agreement must disclose—
(a)its principal terms; and
(b)the date of the resolution approving the agreement or the agreement’s principal terms or, in the case of a private company, the date of the resolution waiving the need for such approval,
in a note to the company’s annual accounts.
(2) The annual accounts in which the disclosure required by paragraph (1) must be made shall be those for the financial year to which the agreement relates unless the agreement was entered into too late for it to be reasonably practicable for the disclosure to be made in those accounts.
(3) If the agreement was entered into too late for it to be reasonably practicable for the disclosure required by paragraph (1) to be made in the accounts for the financial year to which the agreement relates, the disclosure shall be made in a note to the company’s next following annual accounts.
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