directors’ report
An annual report by the directors of a company to its shareholders, which forms parts of the accounts required to be filed with the Registrar of Companies under the Companies Act. The information that must be given includes the principal activities of the company, a fair review of the performance and position of the business with likely future developments, details of research and development, significant issues regarding the sale, purchase, or valuation of assets, recommended dividends, transfers to reserves, names of the directors and their interests in the company during the period, employee statistics, and any political or charitable gifts made during the period. The UK government issued new regulations for the directors’ report in ... ...
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