(1) A summary financial statement by a quoted company must -
(a) be derived from the company's annual accounts and the directors' remuneration report, and
(b) be prepared in accordance with this section and regulations made under it.
(2) The summary financial statement must be in such form, and contain such information, as the Secretary of State may specify by regulations.
The regulations may require the statement to include information derived from the directors' report.
(3) Nothing in this section or regulations made under it prevents a company from including in a summary financial statement additional information derived from the company's annual accounts, the directors' remuneration report or the directors' report.
(4) The summary financial statement must -
(a) state that it is only a summary of information derived from the company's annual accounts and the directors' remuneration report;
(b) state whether it contains additional information derived from the directors' report a