Documents accompanying the financial statements

Abstract

All financial statements are required by the Act to be accompanied by a directors’ report. The information to be included is specified in the Act; there are, in addition, a number of mandatory ‘miscellaneous’ disclosures for listed companies which are normally included in the directors’ report. The Stock Exchange also requires listed companies to provide disclosures relating to directors’ emoluments and corporate governance. This information is usually included in a separate statement.