(1) Regulations under section 4 may, in particular, make provision as to -
(a) the information that must be contained in an executives' remuneration report,
(b) how information is to be set out in the report, and
(c) what is to be the auditable part of the report.
(2) The information that may be required to be contained in an executives' remuneration report includes -
(a) information corresponding to information that could be required by regulations under section 421 of the Companies Act 2006 to be contained in a directors' remuneration report, and
(b) information comparing the remuneration of relevant executives of an authorised person with the remuneration of employees of the authorised person who fall within a prescribed description.
(3) Regulations under section 4 may, in particular, make provision -
(a) for the filing of executives' remuneration reports with the registrar of companies for any part of the United Kingdom or with the FSA, and
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