[(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—
(a) the company
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