Employee disclosure threshold clarified: applies to directors' reports approved by boards on or after the amendment's effective date. The amendment raising the salary disclosure threshold applies to Directors' Reports under section 217 of the Companies Act; it is effective for all Directors' Reports approved by the Board of Directors on or after the notification's effective date, irrespective of the accounting year of the annual accounts.
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Provisions expressly mentioned in the judgment/order text.
Employee disclosure threshold clarified: applies to directors' reports approved by boards on or after the amendment's effective date.
The amendment raising the salary disclosure threshold applies to Directors' Reports under section 217 of the Companies Act; it is effective for all Directors' Reports approved by the Board of Directors on or after the notification's effective date, irrespective of the accounting year of the annual accounts.
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