Annual Report

Definition:

An Annual Report is a comprehensive report on a company’s activities throughout the preceding Fiscal Year and includes financial accounts and a report from the directors on operational and financial results. The SEC regulates the content of an Annual Report.

In the United Kingdom, an Annual Report is a report on a limited company’s activities throughout the preceding financial year and must include a directors’ report, Profit and Loss Statement, Balance Sheet and Auditor’s Report. The content is regulated principally by legislation and, for Main Market companies, the UK Listing Rules (UKLR), the Disclosure and Transparency Rules and the UK Corporate Governance Code. UK companies with shares listed on the Main Market must also include a report on directors’ remuneration.

In the United States, Annual Reports are filed on SEC Form 10-K for Domestic Issuers and on Form 20-F for Foreign Private Issuers.

See also Form 10-K, Form 20-F and Form 40-F.

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