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.