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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 9 June 2017 - onwards
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1373. Corporate governance statement in the case of a traded company

(1) Subject to subsection (3), there shall be included in the directors' report referred to in section 325 of a traded company a statement (which shall be known and is in this section referred to as a "corporate governance statement") in respect of the financial year concerned.

(2) The corporate governance statement shall be included as a specific section of the directors' report, and shall include, at least, all of the following information:

(a) a reference to -

(i) the corporate governance code -

(I) to which the company is subject and where the relevant text is publicly available; or

(II) which the company has voluntarily decided to apply and where the relevant text is publicly available;

and

(ii) all relevant information concerning corporate governance practices applied in respect of the company which are additional to any statutory requirement, and where the information on such corporate governance practices is available for inspection by the public;

(b) where the company departs,

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