The CIC Regulations prescribe minimum requirements for each report. These include:

• General description of the company’s activities and what the CIC has done to benefit the community.
• Details of its consultations with stakeholders.
• Details of directors' remuneration.
• Information on the transfer of assets other than for full consideration (to another asset-locked body or otherwise at less than market value for the benefit of the community).

If the CIC is a limited by shares company, the CIC Report must include:

• either details of dividends declared (or proposed) on shares or a statement that there were no dividends declared in the reporting year and the four financial years immediately preceding the reporting year, and
• information about debts or debentures on which interest at a performance-related rate is payable.  The compliance with the capping rules must be shown.

If the CIC is a limited by guarantee company, the CIC Report must include the interest paid at a performance-related rate section only if the company paid any such interest.