Source Currency: Issue 70,June 2026 Chapter 3A Strategic report: for large and medium-sized unquoted groups and companies Chapter 3B Directors' report: for large and medium-sized, private and unquoted groups and companies Chapter 3C Strategic report - for public and quoted companies and groups Chapter 3D Directors' report -for quoted companies and groups Chapter 3E Directors' remuneration report -for quoted companies and groups Chapter 4 FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland - Individual UK Companies Chapter 5 Groups of companies Chapter 5A International Financial Reporting Standards Financial Statements Chapter 5B International Financial Reporting Standards Financial Statements (Company Financial Statements) Chapter 5C FRS 101 'Reduced Disclosure Framework' Chapter 7B Small Company Limited