[414CA Non-financial information statement]
Companies Act 2006 | Legislation

[414CA  Non-financial information statement]

[(1)     A strategic report of a company must include a non-financial information statement if the company was at any time within the financial year to which the report relates—

(a)     a traded company,

(b)     a banking company,

(c)     an authorised insurance company, or

(d)     a company carrying on insurance market activity.

(2)     If the company's strategic report is a group strategic report, the non-financial information statement to be included in the report under subsection (1) must be a consolidated statement (a “group non-financial information statement”) relating to the undertakings included in the consolidation.

(3)     Subsection (1) does not apply if—

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