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Annual report

Commonly known as "year end accounts" or "financial account", the annual report provides an analysis and assessment of the trends of the past year of the business.

The annual report can contain a description of the accounting practices involved in the past year, a statement from the management and in some cases an auditor report (if above the audit threshold).

The annual report is an official document that is potentially filed on public records (if limited) and thus must provide a true and fair reflection of the business during the year.

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