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Presented by Debasish Patra(2k11bfs 04)

An annual publication that public corporations must provide to shareholders. The front part of the report often contains an impressivecombination of graphics, photos and an accompanying narrative, all of which chronicle the company's activities over the past year. The back part of the report contains detailedfinancial and operational information.

In the case of mutual funds, an annual report is a required document that is made available to fund shareholders on a fiscal year basis. Itdiscloses certain aspects of a fund's operations and financial condition. In contrast to corporate annual reports, mutual fund annual reports are best described as "plain vanilla" in terms of their presentation.

Chairpersons report CEOs report Auditors report on corporate governance Mission statement Corporate governance statement of compliance Statement of directors' responsibilities Invitation to the company's AGM.

Auditors report on the financial statements Balance sheet Statement of retained earnings Income statements Cash flow statement Notes to the financial statements Accounting policies

Directors Report Disclosure Requirements Under Companies Act, 1956

Every year company directors have to prepare a report for the companys members to explain what the company has been doing and its plans for the future. The report is typically prepared on a quarterly and annual basis. It includes detailed items such as the accountant's financial analyses and management recommendations. The report is usually un audited. A statement by a company's directors in its annual accounts giving the directors' opinion of the state of the company, and how much should be paid to people owning shares in the company.

The following are the informations required to be given in the Boards report: State of affairs of the company Amounts, if any, they proposed to carry to reserves in the balance sheet. The amount, if any, which they recommend should be paid by way of dividend. Material changes and commitments, if, any affecting the financial position of the company which have incurred between the end of financial year and the date of report.

Liability Amount ...... Capital 1000000 (-)drawings 1000 (+)net profit 70000 . Bills payable Outstanding Exp Bank Overdraft 1690000 10000 1000 2000 1703000

Asset Amount Plant 500000 Land and Building 200000 Furniture 20000 Cash Balance 50000 Bank balance 30000 Debtors 4000 Bills Receivable 50000 Closing Stock 627000 ............... 1703000

S.No

Particulars

Amounts Previous Year 20000 1000 2000 20000 52700 95700 Current Year 50000 3000 4000 50000 62700 169700

Effect Over Working Capital Increase Decrease ...... .. 30000 2000 2000 30000 10000

Current Asset Cash Bank Debtors Bills Receivable Cl Stock

Current Liability Bills payable O/s Exp Bank O/D

5000 10000 500 1000 1000 2000 .6 500 13000

5000 500 1000