Document ID: chunk:federal_register_of_legislation:C2025C00185:section:300:p1
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 300 (pt 1/6)
Character Range: 1080298–1082918

300  Annual directors' report—specific information
 (1) The directors' report for a financial year must (in the case of a company, registered scheme or disclosing entity) include details of:
 (a) dividends or distributions paid to members during the year; and
 (b) dividends or distributions recommended or declared for payment to members, but not paid, during the year; and
 (c) the name of each person who has been a director of the company, registered scheme or disclosing entity at any time during or since the end of the year and the period for which they were a director; and
 (ca) the name of each person who:
 (i) is an officer of the company, registered scheme or disclosing entity at any time during the year; and
 (ii) was a partner in an audit firm, or a director of an audit company, that is an auditor of the company, disclosing entity or registered scheme for the year; and
 (iii) was such a partner or director at a time when the audit firm or the audit company undertook an audit of the company, disclosing entity or registered scheme; and
 (d) options that are:
 (i) granted over unissued shares or unissued interests during or since the end of the year; and
 (ii) granted to any of the directors or any of the 5 most highly remunerated officers of the company (other than the directors); and
 (iii) granted to them as part of their remuneration;
  (see subsections (3), (4) and (5)); and
 (e) unissued shares or interests under option as at the day the report is made (see subsections (3) and (6)); and
 (f) shares or interests issued during or since the end of the year as a result of the exercise of an option over unissued shares or interests (see subsections (3) and (7)); and
 (g) indemnities given and insurance premiums paid during or since the end of the year for a person who is or has been an officer or auditor (see subsections (8) and (9)).
Public companies, listed companies and registered schemes must include additional information under subsections (10), (11), (11AA), (11A), (11B), (12) and (13) of this section and section 300A.
Note: This section applies to sub‑funds of retail CCIVs in a modified form: see section 1232E.
 (2) Details do not have to be included in the directors' report under this section if they are included in the company's financial report for the financial year.
 (2A) If subsection (2) is relied on to not include in the directors' report for a financial year details that would otherwise be required to be included in that report under paragraph (11B)(a) or (11C)(b), that report must specify, in the section headed "Non‑audit services", where those details