An overview of the developments within an enterprise during the last year and the (profit) expectations for the next year.
The annual report (or director’s report) gives a true and fair view of the situation on the
balance sheet
A financial method to show how a company is doing financially.
» Meer over balance sheet
balance sheet date, the developments during the financial year and the results of the legal entity and of the group companies, the financial data of which are included in the annual accounts. The annual report will be enclosed with the annual accounts.