Annual reports issued by the company to its shareholders on an annual basis, which include detailed information about the company. It includes the balance sheet, profit and loss A/c, auditor's report, director's report, future plans and many other information about the company. The annual report could be divided into specific parts:1. The director's report2. The auditor's report3. The Budget4. The annexes and notes to the accountsThe director's reportThe director's report is the most important part of the annual report; it is presented by the directors of the company to inform the performance of the company under their management. • Dictates the opinion of the directors on the state of the economy and political situation of the country due to which their activity has had an impact. • The director gives the reason for any good or bad performance of their company during that period. As a director I always blame the bad revenue on the economic situation. It is the investor who decides whether to believe the director's opinion or not. The director may not always be true. • The director's report involves the company's plans for modernization, expansion and diversification. • Most importantly, the dividend recommendation is also part of the director's report. An investor reads the director's report carefully, since the director always tries to represent a good image of his company. The investor must decide whether he should remain invested or not. Diversification plans need to be carefully analyzed by individuals and make their investment decisions. In short, the director's report is quite valuable if analyzed carefully. The auditor's report The auditor represents the shareholder and is required to report whether the financial statements presented actually present...... middle of paper ......ProgramsPrograms detail relevant information on balance sheet items and the profit and loss account. It also provides detailed information on sales, production costs, administrative costs, interest and other income and expenses. This information is vital to financial statement analysis. The programs allow the investor to determine which expenses have increased and look for the reasons. Likewise, investors could discover the reasons for the increase or decrease in sales and the leading products in sales. The charts also provide inventory and sales details, capacity and production details, and many other useful information. NotesThe annex to the accounts is even more important than the schedules because it is here that very important information relating to the company regarding accounting is reported. principles.