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Financial Highlights

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financial highlights
The section of a corporate report providing investors with an overview of the firm's performance during the period covered by the report. For example, a report's highlights may note a major acquisition made by the firm during the period and it may discuss the implications of the acquisition relative to future sales and corporate earnings.

Financial Highlights
In a financial report, especially a publicly-traded company's report to shareholders, an overview or summary of the major occurrences in the company since the last report. The financial highlights may include major statistics and figures, such as net cash flow from operations, or it may include qualitative information on an acquisition or a new product. Government departments may also include financial highlights in their reports.


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SOP 03 4 Reporting Financial Highlights and Schedule of Investments by Nonregistered Investment Partnerships: An Amendment to the Audit and Accounting Guide Audits of Investment Companies and AICPA Statement of Position 95-2, Financial Reporting by Nonpublic Investment Partnerships (Issued by the Accounting Standards Executive Committee)
The AICPA's Accounting Standards Executive Committee this month will issue Statement of Position 03-5, Financial Highlights of Separate Accounts: An Amendment to the Audit and Accounting Guide Audits of Investment Companies (No.
 
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