Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005 come into force
Implementation date: 12 January 2006
The Regulations remove the requirement that
quoted companies produce an operating and financial review (OFR), in which they
must set out the main issues that will affect performance (including employment
and human capital management issues). The Regulations can be
viewed on the OPSI website.
More from XpertHR on this item: IRS Employment Review; Personnel Today