Let's try this chaps: In the air-- if you land with final reserve fuel, you do not have to advise anybody. However if you are going to land below your final reserve fuel you need to tell someone, so that they can factor that into their traffic planning,and hopefully get you down safely.
It appears to be different on the ground however, depending on what company you work for. The first sentence remains the same but the second reads, "if you continue to land with more fuel than final reserve, then you will be invited to talk to someone about your poor fuel planning and being at the wrong end of the fuel ladder".
The Pilots V Accountants, or Safety V Money debate as some see it, has been ongoing for decades but it seems that in the present climate, driven by the ultra low cost airlines, we have almost reached the tipping point. Passenger comfort has disappeared off into the distance, only erosion into safety is left.