Reporting requirements matrix - United Kingdom and Ireland

The following reporting requirements matrix highlights what is mandatory or applicable for annual reporting.

Cell type	Definition
🗹	Disclosure is mandatory
✔	Disclosure is required if applicable to the entity
	Disclosure is not required

Section description	Listed Public Company - Annual IFRS (UK)	Private Limited Company - Annual FRS 102 (UK)	Private Limited Company - Annual FRS 101 (UK)	Listed Public Limited Company - Annual IFRS (Ireland)	Private Limited Company - Annual FRS 102 (Ireland)	Private Limited Company - Annual FRS 101 (Ireland)
Cover	🗹	🗹	🗹	🗹	🗹	🗹
Corporate directory	✔			✔
Directors	✔			✔
Company secretary	✔			✔
Registered office	✔			✔
Principal place of business	✔			✔
Share register	✔			✔
Auditor	✔			✔
Solicitors	✔			✔
Bankers	✔			✔
Website	✔			✔
Strategic report	🗹	🗹	🗹
Introduction	🗹	🗹	🗹
Principal activities	🗹 (or DR)	🗹 (or DR)	🗹 (or DR)
Review of operations	🗹 (or DR)	🗹 (or DR)	🗹 (or DR)
Principal risks and uncertainties	✔	✔	✔
Likely future developments	🗹 (or DR)	✔ (or DR)	✔ (or DR)
Gender diversity	🗹
Section 172(1) statement	🗹	🗹	🗹
Signing	🗹	🗹	🗹
Directors' report	🗹	🗹	🗹	🗹	🗹	🗹
Introduction	🗹	🗹	🗹	🗹	🗹	🗹
Directors	🗹	🗹	🗹	🗹	🗹	🗹
Principal activities	🗹 (or SR)	🗹 (or SR)	🗹 (or SR)	🗹	🗹	🗹
Foreign branches	✔	✔	✔	✔	✔	✔
Dividends	🗹	🗹	🗹	🗹	🗹	🗹
Review of operations	🗹 (or SR)	🗹 (or SR)	🗹 (or SR)	🗹	🗹	🗹
Going concern	🗹			🗹
Matters subsequent to the end of the financial year	🗹	🗹	🗹	🗹	🗹	🗹
Likely future developments	🗹 (or SR)	✔ (or SR)	✔ (or SR)	🗹	🗹	🗹
Research and development	🗹	🗹	🗹	🗹	🗹	🗹
Financial instruments	🗹 (or SR)	🗹 (or SR)	🗹 (or SR)	🗹	🗹	🗹
Charitable and political donations	🗹	🗹	🗹	🗹	🗹	🗹
Disabled employees	🗹	🗹	🗹
Employee engagement	🗹	🗹	🗹
Business relationships	🗹	🗹	🗹
Directors' interests	🗹
Directors' and company secretary's interests				🗹	🗹	🗹
Indemnity of directors	🗹	🗹	🗹	🗹	🗹	🗹
Purchase of own shares	🗹			🗹
Substantial shareholdings	🗹			🗹
Controlling shareholder	🗹			🗹
Contracts of significance	🗹			🗹
Takeover Directive requirements	🗹
Greenhouse gas emissions	🗹
Notice of annual general meeting	🗹			🗹
Corporate Governance Statement	🗹			🗹
Audit committee				🗹	🗹	🗹
Disclosure of information to the auditors	🗹	🗹	🗹	🗹	🗹	🗹
Accounting records				🗹	🗹	🗹
Auditor	🗹	✔	✔	🗹	✔	✔
Signing	🗹	🗹	🗹	🗹	🗹	🗹
Directors' remuneration report	🗹			🗹
Directors' responsibilities statement	🗹	🗹	🗹	🗹	🗹	🗹
Financial report	🗹	🗹	🗹	🗹	🗹	🗹
Contents	✔	✔	✔	✔	✔	✔
General information	🗹	🗹	🗹	🗹	🗹	🗹
Statement of profit or loss and other comprehensive income	🗹	🗹	🗹	🗹	🗹	🗹
Statement of financial position	🗹	🗹	🗹	🗹	🗹	🗹
Statement of changes in equity	🗹	🗹	🗹	🗹	🗹	🗹
Statement of cash flows	🗹	🗹		🗹	🗹
Notes to the financial statements	🗹	🗹	🗹	🗹	🗹	🗹
Accounting policies	🗹	🗹	🗹	🗹	🗹	🗹
Critical accounting judgements, estimates and assumptions	🗹	🗹	🗹	🗹	🗹	🗹
Restatement of comparatives	✔	✔	✔	✔	✔	✔
Correction of error	✔	✔	✔	✔	✔	✔
Change in accounting policy	✔	✔	✔	✔	✔	✔
Reclassification	✔	✔	✔	✔	✔	✔
Statement of profit or loss and other comprehensive income	✔	✔	✔	✔	✔	✔
Statement of financial position at the beginning of the earliest comparative period	✔	✔		✔	✔
Statement of financial position at the end of the earliest comparative period	✔	✔	✔	✔	✔	✔
Notes	✔	✔	✔	✔	✔	✔
Operating segments	🗹			🗹
Identification of reportable operating segments	🗹			🗹
Types of products and services	🗹			🗹
Intersegment transactions	✔			✔
Intersegment receivables, payables and loans	✔			✔
Major customers	✔			✔
Operating segment information	🗹			🗹
Geographical information	✔			✔
Revenue	✔	✔	✔	✔	✔	✔
Turnover	✔	✔	✔	✔	✔	✔
Revenue form contracts with customers	✔	✔	✔	✔	✔	✔
Other revenue	✔	✔	✔	✔	✔	✔
Disaggregation of revenue	✔			✔
Analysis of turnover by geography		✔	✔		✔	✔
Share of profits of associates accounted for using the equity method	✔	✔	✔	✔	✔	✔
Other income	✔	✔	✔	✔	✔	✔
Expenses	✔	✔	✔	✔	✔	✔
Cost of sales	✔	✔	✔	✔	✔	✔
Depreciation	✔	✔	✔	✔	✔	✔
Amortisation	✔	✔	✔	✔	✔	✔
Impairment	✔	✔	✔	✔	✔	✔
Finance costs	✔	✔	✔	✔	✔	✔
Net foreign exchange loss	✔	✔	✔	✔	✔	✔
Net fair value loss	✔	✔	✔	✔	✔	✔
Net loss on derivatives not qualifying as hedges	✔	✔	✔	✔	✔	✔
Cash flow hedge ineffectiveness	✔	✔	✔	✔	✔	✔
Net loss on disposal	✔	✔	✔	✔	✔	✔
Rental expense relating to operating leases	✔	✔	✔	✔	✔	✔
Research costs	✔	✔	✔	✔	✔	✔
Write off of assets	✔	✔	✔	✔	✔	✔
Expenses on investment properties	✔		✔	✔	✔	✔
Average number of employees and employee benefits expense	🗹	🗹	🗹	🗹	🗹	🗹
Directors' remuneration	🗹	🗹	🗹	🗹	🗹	🗹
Income tax expense	✔	✔	✔	✔	✔	✔
Income tax expense	✔	✔	✔	✔	✔	✔
Numerical reconciliation of income tax expense and tax at the statutory tax rate	✔	✔	✔	✔	✔	✔
Amounts charged directly to equity	✔	✔	✔	✔	✔	✔
Tax losses not recognised	✔	✔	✔	✔	✔	✔
Deferred tax assets not recognised	✔	✔	✔	✔	✔	✔
Discontinued operations	✔	✔	✔	✔	✔	✔
Description	✔	✔	✔	✔	✔	✔
Financial performance information	✔	✔	✔	✔	✔	✔
Cash flow information	✔	✔		✔	✔
Carrying amounts of assets and liabilities	✔	✔	✔	✔	✔	✔
Details of the disposal	✔	✔	✔	✔	✔	✔
Statement of financial position notes	✔	✔	✔	✔	✔	✔
Financial instruments	✔	✔		✔	✔
Financial risk management objectives	✔	✔		✔	✔
Market risk	✔	✔		✔	✔
Foreign currency risk	✔	✔		✔	✔
Price risk	✔	✔		✔	✔
Interest rate risk	✔	✔		✔	✔
Credit risk	✔	✔		✔	✔
Liquidity risk	✔	✔		✔	✔
Financing arrangements	✔	✔		✔	✔
Remaining contractual maturities	✔	✔		✔	✔
Fair value of financial instruments	✔	✔		✔	✔
Hedge accounting	✔			✔
Fair value measurement	✔	✔		✔	✔
Fair value hierarchy	✔	✔		✔	✔
Valuation techniques for fair value measurements categorised within level 2 and level 3	✔	✔		✔	✔
Level 3 assets and liabilities	✔	✔		✔	✔
Key management personnel disclosures	✔	✔		✔	✔
Compensation	✔	✔		✔	✔
Auditor remuneration	🗹	🗹	🗹	🗹	🗹	🗹
Contingent assets	✔	✔	✔	✔	✔	✔
Contingent liabilities	🗹	🗹	🗹	🗹	🗹	🗹
Commitments	✔	✔	✔	✔	✔	✔
Capital commitments	✔	✔	✔	✔	✔	✔
Lease commitments - operating		✔			✔
Lease commitments - finance		✔			✔
Related party transactions	✔	✔	✔	✔	✔	✔
Parent entity	✔	✔	✔	✔	✔	✔
Subsidiaries	✔	✔	✔	✔	✔	✔
Associates	✔	✔	✔	✔	✔	✔
Joint ventures	✔	✔	✔	✔	✔	✔
Joint operations	✔	✔	✔	✔	✔	✔
Key management personnel	✔	✔	✔	✔	✔	✔
Significant influence	✔	✔	✔	✔	✔	✔
Transactions with related parties	✔	✔	✔	✔	✔	✔
Receivable from and payable to related parties	✔	✔	✔	✔	✔	✔
Loans to/from related parties	✔	✔	✔	✔	✔	✔
Terms and conditions	✔	✔	✔	✔	✔	✔
Business combinations	✔	✔	✔	✔	✔	✔
Interests in subsidiaries	✔	✔	✔	✔	✔	✔
List of subsidiaries	✔	✔	✔	✔	✔	✔
Summarised financial information	✔	✔	✔	✔	✔	✔
Significant restrictions	✔	✔	✔	✔	✔	✔
Transactions with non-controlling interests	✔	✔	✔	✔	✔	✔
Interests in associates	✔	✔	✔	✔	✔	✔
List of associates	✔	✔	✔	✔	✔	✔
Summarised financial information	✔	✔	✔	✔	✔	✔
Contingent liabilities	✔	✔	✔	✔	✔	✔
Commitments	✔	✔	✔	✔	✔	✔
Significant restrictions	✔	✔	✔	✔	✔	✔
Interests in joint ventures	✔	✔	✔	✔	✔	✔
List of joint ventures	✔	✔	✔	✔	✔	✔
Summarised financial information	✔	✔	✔	✔	✔	✔
Contingent liabilities	✔	✔	✔	✔	✔	✔
Commitments	✔	✔	✔	✔	✔	✔
Significant restrictions	✔	✔	✔	✔	✔	✔
Interests in joint operations	✔	✔	✔	✔	✔	✔
List of joint operations	✔	✔	✔	✔	✔	✔
Events after the reporting period	🗹	🗹	🗹	🗹	🗹	🗹
Non-cash investing and financing activities	✔	✔		✔	✔
Changes in liabilities arising from financing activities	✔	✔	✔	✔	✔	✔
Earnings per share	🗹			🗹
Earnings per share from continuing operations	✔			✔
Earnings per share from discontinued operations	✔			✔
Earnings per share for profit	🗹			🗹
Share-based payments	✔	✔		✔	✔
Independent auditor's report to the members	🗹	🗹	🗹	🗹	🗹	🗹