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Content of the strategic report

The information required in the strategic report depends on whether the company is medium-sized, large, quoted, or a large public-interest entity (PIE).

The following table summarises the content requirements and how they apply to different types of company. For further guidance on how to determine company size visit How to determine the size of a company. For practical tips and guidance on the preparation of a strategic report visit The strategic report and how to prepare one.

Medium-sized company