| 单词 | directors' report |
| 释义 | directors' report An annual report by the directors of a company to its shareholders, which forms part of the company's accounts required to be filed with the Registrar of Companies under the Companies Act 1985. The information that must be given includes the principal activities of the company, a fair review of the developments and position of the business with likely future developments and any significant post-balance sheet events, details of research and development, significant issues on the sale, purchase, or valuation of assets, recommended dividends, transfers to reserves, names of the directors and their interests in the company during the period, employee consultation policy, creditor payment policy, and any political or charitable gifts made during the period. See also: |
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