4.1 Other contents and features of published accounts

Question 1

Why are accounts published?

Answer 1

To help members, investors and the public at large to understand the company’s position and profitability.

Question 2

What sections make up the annual report?

Answer 2

• strategic report
• directors’ report
• directors’ remuneration report
• corporate governance statement
• auditors report
• financial statements
• notes to the accounts