Strategic Report

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Revision as of 09:46, 4 April 2014 by imported>Doug Williamson (Added another link and sentence to explain the purpose of the report)
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Financial reporting

All companies, that are not small, are required by the Companies Act 2006 to prepare a Strategic Report containing a fair and balanced analysis of:

a) the development and performance of the company’s business during the financial year;

b) the position of the company at the end of the year; and,

c) a description of the principal risks and uncertainties facing the company.

The purpose of the Strategic Report is to inform members of the company and help them assess how the directors have performed their duty.


The Strategic Report replaces the Operating and Financial Review/Business review section of the Annual Report. It is in addition to the Directors' report.


See also


Other links