Annual report / directors’ report
An annual report is a summary of the developments in a company over the last year and the (profit) expectations for the coming year. The annual report (or directors’ report) gives a fair presentation of the state at the date of the balance sheet and the results of the company and of the group companies of which the financial data is included in the annual report. The financial part of an annual report is called the financial statements.
Annual report in the Netherlands
In the Netherlands most companies are required by law to publish their financial statements.
