Annual reports produced by large and medium-sized capital companies and dual companies must contain the following:

  • balance
    sheet (assets and liabilities position against the source of assets at the end
    of the business year);
  • income
    statement (revenues, expenditures and business results for the business year);
  • statement
    of comprehensive income;
  • cash
    flow statement (flow of revenues and expenditures or inflows and outflows in
    the business year, including an explanation of any changes in the cash and cash
    equivalents position);
  • statement
    on changes in equity (changes in certain equity items in the business year,
    including the net profit and loss coverage);
  • annexes
    with an explanation of the reports and supplementary reports as stipulated by
    law (the methods used, data on dependent companies, data on the share in
    equity, individual share categories, average number of employees etc.); and
  • business
    report (presentation of the business development and the company’s position,
    along with changes in business events following the end of the business year,
    presentation of the company’s anticipated development, the research and
    development activities of the company, a report on subsidiaries, the activities
    of subsidiaries abroad).

Annual reports of small share capital companies whose shares are not listed on the stock exchange must as a minimum contain:

  • balance
    sheet (assets and liabilities position against the source of assets at the end
    of the business year);
  • income
    statement (revenues, expenditures and business results for the business year);
    and
  • annexes
    with an explanation of the reports and supplementary reports as stipulated by
    law (the methods used, data on dependent companies, data on the share in
    equity, individual share categories, average number of employees etc.).

Annual reports of entrepreneurs and personal companies comprise at least the balance sheet and income statement. They must be clear and transparent and include a genuine and honest presentation of the assets and liabilities of the company, its financial position and business results.