The directors of a quoted company (and, since the extension, an unquoted traded company) must prepare a directors' remuneration report for each financial year containing the information the regulations prescribe, including the single total figure table, the remuneration policy (subject to a binding shareholder vote at least every three years under section 439A) and the implementation report (subject to an advisory vote under section 439); the report is approved by the board and signed by a director or the secretary (section 422), and the revision rules in section 422A apply. Failure to prepare the report is an offence by the directors (section 420(2)).
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