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Concept
Annual report
Résumé
An annual report is a comprehensive report on a company's activities throughout the preceding year. Annual reports are intended to give shareholders and other interested people information about the company's activities and financial performance. They may be considered as grey literature. Most jurisdictions require companies to prepare and disclose annual reports, and many require the annual report to be filed at the company's registry. Companies listed on a stock exchange are also required to report at more frequent intervals (depending upon the rules of the stock exchange involved).
Typical annual reports may include:
General corporate information
Operating and financial review
Director's Report
Corporate governance information
Chairpersons statement
Auditor's report
Sustainability and ESG information
Green Annual Report
Contents: non-audited information
Financial statements, including
Balance sheet also known as Statement of Financial Position
Income statement also known as profit and loss statement.
Statement of changes in equity
Cash flow statement
Notes to the financial statements
Accounting policies
Independent assurance statements
Other features
Other information deemed relevant to stakeholders may be included, such as a report on operations for manufacturing firms or corporate social responsibility reports for companies with environmentally or socially sensitive operations. In the case of larger companies, it is usually a sleek, colorful, high-gloss publication.
The details provided in the report are of use to investors to understand the company's financial position and future direction. The financial statements are usually compiled in compliance with IFRS and/or the domestic GAAP, as well as domestic legislation (e.g. the SOX in the U.S.).
In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission. A publicly held company may also issue a much more limited version of an annual report, which is known as a "wrap report.
Source officielle
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