business review

business review
United Kingdom
An element of a directors' report which must be included for all companies, other than small companies. The detailed contents of a business review are specified in section 417 of the Companies Act 2006 for reports for financial years beginning on or after 1 October 2007 and section 234ZZB of the Companies Act 1985 for reports for financial years beginning before 1 October 2007.
For financial years beginning on or after 1 October 2007, the purpose of the business review is to inform the members of the company and help them assess how the directors have performed their duty to promote the success of the company. Broadly, the business review must contain a fair review of the company's business, and a description of the principal risks and uncertainties facing the company. It must be a balanced and comprehensive analysis of both the development and performance of the company's business during the financial year, and the position of the company's business at the end of that year, consistent with the size and complexity of the business.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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