1. Them: Operative and financial reporting of foreign enterprises. Plan: Annual report of enterprise. Financial report and its tasks.

2. An annual report is a comprehensive (всесторонний) report on a company's activities throughout the preceding year. Annual reports are intended (предназначены) to give shareholders and other interested people information about the company's activities and financial performance. Most jurisdictions require companies to prepare and disclose(раскрыть) annual reports.reportcompany'syearshareholders

3. Typical annual reports will include: General Corporate Information Accounting policiesAccounting Balance sheet Cash flow statement Profit and loss (убытки)accountProfit and loss Notes to the financial statements Chairpersons statementChairpersons Director's Report Operating and financial review Auditors report

4. To See : annual report of Cola and Sony.

5. Financial report is the important and obligatory part of the annual report. A financial statement (or financial report) is a formal record of the financial activities of a business Financial information is presented in a structured manner and in a form easy to understand.

6. They typically include basic financial statements, accompanied by a management discussion and analysis:management discussion and analysis A balance sheet, also referred to as a statement of financial position, reports on a company's assets, liabilities, and ownership equity at a given point in time.balance sheetassetsliabilitiesownership equity An income statement, also known as a statement of comprehensive income, statement of revenue & expense, P&L or profit and loss report, reports on a company's income, expenses, and profits over a period of time.income statementincomeexpensesprofits

7. A statement of cash flows reports on a company's cash flow activities, particularly its operating, investing and financing activitiesstatement of cash flowsinvestingfinancing

8. The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Reported assets, liabilities, equity, income and expenses are directly related to an organization's financial position.

9. Financial statements may be used by users for different purposes: Owners and managers require financial statements to make important business decisions that affect its continued operations. These statements are also used as part of management's annual report to the stockholders. Employees also need these reports in making collective bargaining agreements (CBA) with the management, in the case of labor unions or for individuals in discussing their compensation, promotion and rankings.collective bargaininglabor unions

10. Prospective investors make use of financial statements to assess the viability of investing in a business.investors Financial institutions (banks and other lending companies) use them to decide whether to grant a company with fresh working capital or extend debt securities (such as a long-term bank loan or debentures) to finance expansion and other significant expenditures.working capitalsecuritiesbank loandebentures

11. To entice new investors, public companies assemble their financial statements on fine paper with pleasing graphics and photos in an annual report to shareholders.annual report to shareholders Usually the company's chief executive will write a letter to shareholders, describing management's performance and the company's financial highlights(основные моменты).