Annual report

Annual report

An annual report is a document a company presents at an annual general meeting for approval by its shareholders, or a charitable organization presents its trustees. The report is made up of reports, which may include the following:

as well as financial statements including:

Other information deemed relevant to stakeholders may be included, such as a report on operations for manufacturing firms. 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 IFRSs 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.

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