Annual report
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A report under the names of the directors of a company sent each year to the members of the company and to other persons who are entitled to receive it either by right or by request. The report contains those documents which are required by law together with such other information regarding the company’s affairs, e.g. simplified charts for the benefit of the layman, as the directors sec fit to provide.
The law demands the inclusion of an auditcd copy of the company’s balance sheet, the profit and loss account, any other explanatory papers required by statute, the auditor’s report and the directors’ report for the relevant year. These documents must conform with the various provisions of the Companies Act. Where the company is a holding company then the report must also include the audited consolidated balance sheet and profit and loss account or such other form of group accounts as are applicable in the particular case.
Reference: The Penguin Business Dictionary, 3rd edt.
More definitions
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