a report presented each year by the directors to the members and shareholders of a company, giving information about the company's trading activities and including certain documents which must be produced by law, namely the balance sheet (q.v.), the profit and loss account (q.v.) and the auditors' and directors' reports (cf. "audit report"), the annual accounts and director's report of a company, issued to shareholders and filled at Companies House in accordance with the provisions of the Companies Acts, koosneb raamatupidamise aastaaruandest, tegevusaruandest, audiitori järeldusotsusest ja majandusaasta kasumijaotuse aruandest
