Section 13(2)
The report shall contain detailed information, by reference to the end of that year, on the following matters— the structure of the company's capital, including in particular— the rights and obligations attaching to the shares or, as the case may be, to each class of shares in the company, and where there are two or more such classes, the percentage of the total share capital represented by each class; any restrictions on the transfer of securities in the company, including in particular— limitations on the holding of securities, and requirements to obtain the approval of the company, or of other holders of securities in the company, for a transfer of securities; in the case of each person with a significant direct or indirect holding of securities in the company, such details as are known to the company of— the identity of the person, the size of the holding, and the nature of the holding; in the case of each person who holds securities carrying special rights with regard to control of the company— the identity of the person, and the nature of the rights; where— how those rights are exercisable; the company has an employees' share scheme, and shares to which the scheme relates have rights with regard to control of the company that are not exercisable directly by the employees, any restrictions on voting rights, including in particular— limitations on voting rights of holders of a given percentage or number of votes, deadlines for exercising voting rights, and arrangements by which, with the company's co-operation, financial rights carried by securities are held by a person other than the holder of the securities; any agreements between holders of securities that are known to the company and may result in restrictions on the transfer of securities or on voting rights; any rules that the company has about— appointment and replacement of directors, or amendment of the company's articles of association; the powers of the company's directors, including in particular any powers in relation to the issuing or buying back by the company of its shares; any significant agreements to which the company is a party that take effect, alter or terminate upon a change of control of the company following a takeover bid, and the effects of any such agreements; any agreements between the company and its directors or employees providing for compensation for loss of office or employment (whether through resignation, purported redundancy or otherwise) that occurs because of a takeover bid.
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Source: legislation.gov.uk · retrieved 2026-09-04