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 Chairmans Statement and the Chief Executives Review. 7. The Directors Report and the Operating and Financial Review. 8. The Auditors 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: lossary of Ratios. E: olutions to Questions Further Reading.