HELP ME!!! 年報的資料!!!

年報是一間公司在股東週年大會中尋求股東批准而發佈的文件。年報中通常包括損益賬及資產負債表，同時亦包括董事會報告及核數師報告。大公司的年報往往印刷精美、色彩豐富。

年報內的內容是讓投資者了解公司財務狀況及未來方向。

An annual report is a document which a company presents at its Annual General Meeting for approval by its shareholders. The report is made up of reports and of financial statements, including the following:

* Chairman's report
* CEO's report
* Auditor's report on the financial statements
* Auditor's report on corporate governance

* Balance sheet
* Statement of changes in equity
* Income statement
* Cash Flow statement
* Notes to the financial statements

* Mission statement
* Accounting policies
* Corporate governance statement of compliance
* Statement of directors' responsibilities

Other information deemed relevant to stakeholders may also be included, such as a report on operations for manufacturing firms. In the case of larger companies, it is usually a sleek, colorful, high gloss publication.

The details provided in the report are of use to investors in gaining an understanding of the company's financial position and future direction. The report is usually compiled in compliance with IFRSs and/or the domestic GAAP, as well as domestic legislation (e.g. the SOX in the U.S.).

In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission.