FT Guide to Using and Interpreting Company Accounts, 4th Edition

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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 ...