Annual report

Financial Definition of Annual Report

Meaning of Annual Report

Yearly record of a publicly held company’s financial condition. It includes a description of the firm’s operations, its balance sheet and income statement. SEC rules require that it be distributed to all shareholders. A more detailed version is called a 10-K.

Legal Definition of Annual Report

The formal financial statement issued yearly by a corporation. The annual report shows assets, liabilities, revenues, expenses and earnings – how the company stood at the close of the business year, how it fared profit-wise during the year, as well as other information of interest to shareowners.

Related Entries of Annual Report in the Encyclopedia of Law Project

Browse or run a search for Annual Report in the American Encyclopedia of Law, the Asian Encyclopedia of Law, the European Encyclopedia of Law, the UK Encyclopedia of Law or the Latin American and Spanish Encyclopedia of Law.

Annual Report in Historical Law

You might be interested in the historical meaning of this term. Browse or search for Annual Report in Historical Law in the Encyclopedia of Law.

Legal Abbreviations and Acronyms

Search for legal acronyms and/or abbreviations containing Annual Report in the Legal Abbreviations and Acronyms Dictionary.

What does Annual report mean in American Law?

The definition of Annual report in the law of the United States, as defined by the lexicographer Arthur Leff in his legal dictionary is:

Almost every corporation not a close corporation issues, and substantially all are required by law to do so, an “annual report” to its stockholders, containing a detailed set of audited financial statements, full information on significant transactions during the year (especially remuneration of, and other actions involving, directors and officers), and usually a general report by management on how the year went together with management’s plans for the future. Many of these reports are expensively

printed on glossy paper with a full complement of elegant pictures of the company’s products and operations (and officers).

A large number of corporations are also obligated by law to file an annual report with the Securities and Exchange Commission, for which see 10-K.


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What is Annual Report?

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Annual Report Definition (in the Accounting Vocabulary)

The New York State Society of Certified Public Accountants offers the following definition of Annual Report in a way that is easy for anybody to understand: Report to the stockholders of a company which includes the company’s annual, audited BALANCE SHEET and related statements of earnings, stockholders’ or owners’ equity and cash flows, as well as other financial and business information.


Legal English Vocabulary: Annual Report in Spanish

Online translation of the English legal term annual report into Spanish: memoria anual (English to Spanish translation) . More about legal dictionary from english to spanish online.

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