[(1) The directors of a company must prepare a strategic report for each financial year of the company.
(2) Subsection (1) does not apply if the company is entitled to the small companies exemption.
(3) For a financial year in which—
(a) the company is a parent company, and
(b) the directors of the company prepare group accounts,
the strategic report must be a consolidated report (a “group strategic report”) relating to the undertakings included in the consolidation.
(4) A group strategic report may, where appropriate, give greater emphasis to the matters that are significant to the undertakings included in the consolidation, taken
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