Companies Act 2014
Exemptions in respect of directors' report in the case of small and medium companies | ||
351. A company that qualifies as a small or medium company in accordance with section 350 is exempt from the requirement in— | ||
(a) section 326 (3) to give information in its directors' report for the period concerned regarding the use of financial instruments during that period, and | ||
(b) section 327 (3) to provide in its directors' report for the period concerned an analysis of key performance indicators during that period. |