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Revision as of 09:18, 4 April 2014

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


See also


Other links

Staff Guidance Note: The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 – Key Facts