annual accounts and reports
United Kingdom
For the purposes of Part 15 of the Companies Act 2006 (effective for financial years beginning on or after 6 April 2008), the meaning of this term depends on the status of the company:
• In the case of an unquoted company, for a financial year, its annual accounts, directors' report and auditors' reporton those accounts and the directors' report (unless the company is exempt from audit).
• In the case of a quoted company, for its financial year, its annual accounts, the directors' remuneration report, the directors' report and the auditors' report on those accounts, on the auditable part of the directors' remuneration report and on the directors' report (section 471, Companies Act 2006).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • annual general meeting — (AGM) Under the Companies Act 1985 a company must hold a meeting of shareholders in each calendar year to deal with matters such as the adoption of the previous year s financial statements, rotation of directors and the appointment of auditors.… …   Law dictionary

  • annual report — Fin a document prepared each year to give a true and fair view of a company’s state of affairs.      Annual reports are issued to shareholders and filed at the Securities and Exchange Commission in accordance with the provisions of company… …   The ultimate business dictionary

  • Annual Review of Physical Chemistry —   Titre abrégé Annu. Rev. Phys. Chem. Discipline Chimie p …   Wikipédia en Français

  • Annual report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Reports of organ harvesting from Falun Gong practitioners in China — In March 2006, Falun Gong affiliated media The Epoch Times published a number of articles alleging that the Chinese government and its agencies, including the People s Liberation Army, were conducting widespread and systematic organ harvesting of …   Wikipedia

  • annual report — a document reporting to stockholders on management and operations and containing fiscal information, published yearly by a publicly held corporation as required by federal law. * * * annual report noun The report, including the annual financial… …   Useful english dictionary

  • Companies' Remuneration Reports Bill — is a proposed United Kingdom Act of Parliament, which aims to amend the Companies Act 2006. It was moved from the House of Lords by Lord Gavron. A short piece of legislation, it proposes to add a new section 430A to the Companies Act 2006. The… …   Wikipedia

  • Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer.       The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… …   Universalium

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • Dodd–Frank Wall Street Reform and Consumer Protection Act — Full title An Act to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end too big to fail , to protect the American taxpayer by ending bailouts, to protect consumers… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.