(1) A note to the annual accounts of a company which is not a small or medium-sized company must disclose the amount of -

(a) any remuneration receivable by the company’s auditor, or an associate of the company's auditor, for the auditing of those accounts; and

(b) subject to paragraph (6) and regulation 6(2), any remuneration receivable in respect of the period to which the accounts relate by -

(i) the company’s auditor; or

(ii) any person who was, at any time during the period to which the accounts relate, an associate of the company’s auditor,

for the supply of other services to the company or any associate of the company.

(2) Where the remuneration includes benefits in kind, the nature and estimated money-value of those benefits must also be disclosed in a note.

(3) Separate disclosure is required in respect of the auditing of the accounts in question and of each type of service specified in Schedule 2A, but not in respect of each service falling within a type of service.

(4) Separate disclosure is required in respect of services supplied to the company and its subsidiaries on the one hand and to associated pension schemes on the other.