Member States shall ensure that the company draws up a clear and understandable remuneration report, providing a comprehensive overview of the remuneration, including all benefits in whatever form, awarded or due during the most recent financial year to individual directors, including to newly recruited and to former directors, in accordance with the remuneration policy referred to in Article 9a.
Áiritheoidh na Ballstáit go dtarraingeoidh an chuideachta suas tuarascáil luach saothair atá soiléir sothuigthe, ina soláthrófar forléargas cuimsitheach ar an luach saothair, lena n-áirítear gach sochar i bhfoirm ar bith, a dámhadh nó a bhí le dámhachtain le linn na bliana airgeadais do stiúrthóirí aonair, lena n-áirítear do stiúrthóirí nua-earcaithe agus d’iarstiúrthóirí, de réir an bheartais luach saothair dá dtagraítear in Airteagal 9a.