6

Other information found in the accounts

Introduction

You’ll find that there’s other information in the accounts that provides you with some useful insights into a company’s financial performance. Firstly you’ll find information about a group’s different businesses in the segmental analysis. You’ll also find information about its:

  • accounting for employee benefits, including pensions;
  • contingent liabilities;
  • commitments for future capital expenditure;
  • events after the reporting period;
  • transactions with related parties;
  • financial risk management;
  • the financial review;
  • the operating review.

Reading, and understanding, this information improves your understanding of the company’s financial performance, as it enables you to see:

  • how well ...

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