28EC General rules for reporting information about executive remuneration

    Amounts must be calculated on an accrual basis
  1. For the purposes of paragraph 28E(oa), this section sets out requirements for other information about executive remuneration that is to be included in the annual report for a reporting period.
  2. The policies and practices of the company regarding the remuneration of key management personnel must be included, setting out:
    1. the governance arrangements under which those policies and practices operate; and
    2. the basis on which the remuneration of the key management personnel of the company has been determined.
Related guidance: 

Last updated: 03 May 2019