1. The Purpose, Regulation and Format of Company Reports PART 1: PUBLISHED FINANCIAL STATEMENTS 2. The Profit and Loss Account 3. The Balance Sheet 4. The Cash Flow Statement 5. Other Reports and Statements 6. The Chairman?s Statement and the Chief Executive?s Review 7. The Directors? Report and the Operating and Financial Review 8. The Auditor?s Report. PART 2: INTERPRETATION AND ASSESSMENT 9. Financial Statement Analysis and Comparison 10. Profitability and Performance 11. Efficiency and Effectiveness 12. Liquidity and Stability 13. Capital Structure and Financial Risk 14. A Structured Approach to Reviewing Financial Statements 15. Other Uses of Financial Ratios PART 3: APPENDICES A: Financial Review of the BOC Group Plc for the Year Ended 30 September 2002 B: Sources of Comparative Statistics and Data C: Glossary of Accounting Terms D: Glossary of Ratios E: Solutions to Questions Further Reading