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

[(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 is subject to the small companies regime in relation to that financial year (see sections 382 to 384), or

(b)     the company qualifies as medium-sized in relation to that financial year (see sections 465 to 467).

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

(a)     where the company was not a parent company in that financial year, the company had no more than 500 employees in that financial year, or