Definicija: A report presented each year by the directors to the members and shareholders of a company, giving information about the company's trading activities and including certain documents which must be produced by law, namely the balance sheet (q.v.), the profit and loss account (q.v.) and the auditors' and directors' reports (cf. "audit report").

Definicija: letno poročilo je računovodsko poročilo in poslovno poročilo

Definicija: A complete set of accounts required by law to be produced by all companies and most other business and administrative organizations, showing the results of trading and other operations during the accounting period, usually of a year, and the state of affairs at the end of that period (cf. "consolidated accounts").