Reporting Statements are designed as a formulation and development of best practice for types of financial reporting that are outside the statutory annual accounts and therefore beyond the scope of accounting standards. Such statements do not have mandatory force but their use is commended by the Financial Reporting Council, the Hundred Group of Finance Directors and the London Stock Exchange.
Where more information is available, links are shown on the right.
Operating and Financial Review
Half-Yearly financial reports
Retirement Benefits: Disclosures