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