1604. Without prejudice to the requirements of Chapter 13 of Part 6, an applicable subsidiary shall, in addition to the documents referred to in section 347, annex the following documents to its annual return:

(a) the sustainability report referred to in section 1603(1); and

(b) either –

(i) the assurance opinion referred to in section 1603(5), or

(ii) the statement referred to in section 1603(6).]