Financial Reporting

This includes balance sheets, income statements, cash flow statements and the statement of shareholder's equity

In addition, some companies with two or more units may have both standalone and consolidated financial statements. The statements reflect a firm's business performance.

Director's Report

In larger companies, the Board of Directors releases a report stating annual returns, board meetings, loans, investments, corporate affairs, highlights, and achievements. If a firm performs lousily, this report points out the cause behind underperformance.

Management Discussion and Analysis

Financial reporting and analysis provide information on the current position and performance of a company in comparison to the competition. In addition, the report focuses on industry trends, future strategies, and future opportunities.

Auditor's Report

This report contains the independent opinion of the statutory auditor. It is the auditors who take the company's financial and accounting principles.