directors' report

Definition

In the UK and commonwealth countries, the part of a large firm's annual report package that (among other items of information) states (1) names of directors that served during the reporting year, (2) summary of the firm's trading activities and its future prospects, (3) principal activities of the firm and its subsidiaries, and any changes therein, (4) recommended dividend for the reporting year, (5) post-balance sheet date events that may materially affect the firm's finances, and (6) significant changes in the value of fixed assets. Called Form 10-k in the US, a directors report must be independently audited like the accompanying financial statements.

单词	directors' report
释义	directors' report Definition In the UK and commonwealth countries, the part of a large firm's annual report package that (among other items of information) states (1) names of directors that served during the reporting year, (2) summary of the firm's trading activities and its future prospects, (3) principal activities of the firm and its subsidiaries, and any changes therein, (4) recommended dividend for the reporting year, (5) post-balance sheet date events that may materially affect the firm's finances, and (6) significant changes in the value of fixed assets. Called Form 10-k in the US, a directors report must be independently audited like the accompanying financial statements.
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