Annual report


 

In addition to the annual financial statement, corporations also have to create a management report, which provides information about the course of business and the company's economic situation. In addition, the management report also has to address activities of special importance taking place after the end of the fiscal year, as well as company-specific risks.

Legal provisions: Article 264, German Commercial Code (requirement to file) and Article 289, German Commercial Code (contents of the managerial report)

 

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