Shareholder letter: The essentials are summarized in the letter to shareholders. At the same time, the company gives an outlook. The letter to shareholders is the preface to the annual report.
Management report: In the management report, the company provides information about its strategy, its development, goals and risks. In addition to the annual accounts, companies provide information, for example, on the current number of jobs, the order situation or research activities.
balance sheet: The balance sheet gives a picture of the asset situation. Assets (assets) as well as debt and equity capital (liabilities) are set out on a key date (usually December 31). The balance sheet shows where the capital came from (debt or equity) and how the funds were used (current and fixed assets).
income statement: The income statement compares the expenses with the income and calculates the result; so win or lose.
Cash Flow Statement (Cash Flow): The cash flow statement shows where the liquid funds (the cash) come from and where they flowed to. The cash flow statement provides information about the liquidity requirements. Changes in the money stock are not included in the income statement.
Statement of Equity: It shows how the main equity items have changed, for example changes in share capital, changes in retained earnings or treasury shares. The verification fulfills an auxiliary function for the balance.
corporate governance: The aim of corporate governance is transparency in corporate management and control. Here readers can find information about the Board of Directors, the shareholders and the auditors.
Compensation Report: The remuneration report is an integral part of statutory corporate reporting. He reports on the remuneration of the Board of Directors, the Executive Board and the Advisory Board.
Appendix: The appendix contains rules and principles that were applied in the valuation and consolidation.