annual report

annual report
annual re·port n: a written report distributed to shareholders each year by a corporation that sets forth financial information (as an auditor's report, the selling prices of the corporation's stock, and the yearly profit) as well as statements by the corporation's management

Merriam-Webster’s Dictionary of Law. . 1996.

annual report
n.
A yearly financial report prepared by a corporation for its stockholders, audited by an independent certified public accountant, and filed with the Securities and Exchange Commission on Form 10-K, including a balance sheet, income statement, and other information.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


annual report
A report prepared by a limited company at the end of its financial year containing the:
The annual report must be approved at the annual general meeting and sent to all shareholders and the Registrar of Companies.
The term 'annual report' is often used in relation to listed companies where it refers to the directors' report required by section 234 of the Companies Act 1985.
Related links
USA
annual report to stockholders, Also known as the annual report.
A report containing financial statements and certain other information required by SEC regulations which is distributed to stockholders on an annual basis. By law, any public corporation that holds an annual stockholders meeting is required to issue an annual report.
For further information, see Practice Note, Annual Report to Stockholders (www.practicallaw.com/9-381-0955).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.


annual report
A document published by public corporations on a yearly basis to provide stockholders, the public, and the government with financial data, a summary of ownership, and the accounting practices used to prepare the report.

Dictionary from West's Encyclopedia of American Law. 2005.


annual report
A document published by public corporations on a yearly basis to provide stockholders, the public, and the government with financial data, a summary of ownership, and the accounting practices used to prepare the report.

Short Dictionary of (mostly American) Legal Terms and Abbreviations.

Игры ⚽ Нужна курсовая?

Look at other dictionaries:

  • Annual report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Annual Report — 1. An annual publication that public corporations must provide to shareholders to describe their operations and financial conditions. The front part of the report often contains an impressive combination of graphics, photos and an accompanying… …   Investment dictionary

  • Annual report — Yearly record of a publicly held company s financial condition. It includes a description of the firm s operations, its balance sheet and income statement. SEC rules require that it be distributed to all shareholders. A more detailed version is… …   Financial and business terms

  • annual report — Yearly record of a publicly held company s financial condition. It includes a description of the firm s operations, as well as balance sheet, income statement, and cash flow statement information. SEC rules require that it be distributed to all… …   Financial and business terms

  • annual report — a document reporting to stockholders on management and operations and containing fiscal information, published yearly by a publicly held corporation as required by federal law. * * * annual report noun The report, including the annual financial… …   Useful english dictionary

  • annual report — UK / US noun [countable] Word forms annual report : singular annual report plural annual reports business a document that gives details of the financial activities of a company or other organization over the past year …   English dictionary

  • annual report — A report for stockholders and other interested parties prepared by corporation once a year; includes a balance sheet, an income statement, a statement of changes in financial position, a reconciliation of changes in owners equity accounts, a… …   Black's law dictionary

  • annual report — A report for stockholders and other interested parties prepared by corporation once a year; includes a balance sheet, an income statement, a statement of changes in financial position, a reconciliation of changes in owners equity accounts, a… …   Black's law dictionary

  • annual report to stockholders — USA annual report to stockholders, Also known as the annual report. A report containing financial statements and certain other information required by SEC regulations which is distributed to stockholders on an annual basis. By law, any public… …   Law dictionary

  • Annual Report on Form 20-F — USA Form 20 F, Also known as the Annual Report on Form 20 F. Form 20 F is used by a foreign private issuer that is not an asset backed issuer as: • An annual or transition report (when an issuer changes its fiscal year end) under Section 13 or… …   Law dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”