Operating and Financial Review

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Revision as of 09:35, 4 April 2014 by imported>Doug Williamson (Clarified as this requirement has been withdrawn (FRC wording))
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(OFR).

Financial reporting.

The OFR described the performance and development of the company and was intended to aid third parties to assess its strategy.

It was a mandatory legal requirement in a UK Annual Report (up to 2006).

This requirement has now been withdrawn and replaced by the Strategic Report.


See also