Annual report

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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 shareholders. A more detailed version is called a 10-K.

Annual Report

A report that a publicly-traded company is required to distribute to shareholders each year. The report contains information on the company's financial state, such as operational income and net profit. Sometimes, it also contains an accountant's opinion on the general health of the company. Generally, the front part of the annual report states the "bottom line," while the last part contains more detailed financial information. For example, the front part of the report may contain a brief essay stating, "Our company is healthy for reasons A, B, and C." At the conclusion of that essay, the stockholder may view its financial statements. See also: Stockholder's report.

annual report

A firm's annual statement of operating and financial results. The annual report contains an income statement, a balance sheet, a statement of changes in financial position, an auditor's report, and a summary of operations. Because many annual reports are prepared with public relations as a primary focus, serious investors should obtain a copy of a firm's 10-K in order to obtain detailed financial data.

Annual report.

By law, each publicly held corporation must provide its shareholders with an annual report showing its income and balance sheet.

In most cases, it contains not only financial details but also a message from the chairman, a description of the company's operations, and an overview of its achievements.

Most annual reports are glossy affairs that also serve as marketing pieces. Copies are generally available from the company's investor relations office, and annual reports may even appear on the company's website. The company's 10-K report is a more comprehensive look at its finances.

References in periodicals archive ?
The shareholder reports I studied use neither an inductive nor a deductive structure but instead create a hyperstructure that engages readers as comakers of a story.
This process occurs for all kinds of stories, including stories about the investment year as r ecounted in shareholder reports.
Theories espoused by Chatman and Bal apply to this study and to business communication more broadly by illuminating the relationship between events, such as economic changes and management decision making, and the narrative accounts of those events, such as shareholder reports.
In the case of shareholder reports, then, phenomenology suggests that audience analysis involves understanding how the reader is depicted in and interacts with the text.
As a case in point, the study of shareholder reports has drawn primarily on linguistic and reading theory, but rarely on narrative theory.
In sum, then, previous scholarship has stressed the importance of narration in business communication and the importance of shareholder reports in business, but has rarely linked the two.
In preparing their 1996 shareholder reports, however, many mutualfund companies faced a dilemma: how to explain why returns were high in absolute and historical terms, yet low in relative terms when compared to benchmarks such as market indexes, category averages, and past performance of the same fund.
Because they are written for a wide, external readership, shareholder reports are accessible, both literally and conceptually.
This study analyzed shareholder reports issued between July 1996 and June 1997 for the type of broad-based equity mutual funds that most investors in the United States consider core holdings.