(1) Part 7 of the Companies Act 1985 (c. 6) (accounts and audit) is amended as follows.
(2) In Schedule 7 (matters to be dealt with in directors' report), after Part 6 insert -
"Part 7 Disclosure required by certain publicly-traded companies
(1) This Part of this Schedule applies to the directors' report for a financial year if the company had securities carrying voting rights admitted to trading on a regulated market at the end of that year.
(2) The report shall contain detailed information, by reference to the end of that year, on the following matters -
(a) the structure of the company's capital, including in particular -
(i) the rights and obligations attaching to the shares or, as the case may be, to each class of shares in the company, and
(ii) where there are two or more such classes, the percentage of the total share capital represented by each class;
(b) any restrictions on the transfer of securities in the company, including in particular -
(i) limitations on the holding
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