Junior debt and Operating and Financial Review: Difference between pages
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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 the annual reports of UK companies. | |||
This requirement has now been superseded by the Strategic Report. | |||
== See also == | == See also == | ||
* [[ | *[[Annual report]] | ||
* [[ | * [[Financial]] | ||
* [[ | * [[Financial reporting]] | ||
*[[Strategic Report]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 22:46, 11 March 2023
(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 the annual reports of UK companies.
This requirement has now been superseded by the Strategic Report.
