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Public companies are required to provide shareholders with a "glossy" annual report, which contains key corporate information and is distributed in advance of the annual meeting. The report must comply with Exchange Act Rule 14a-3(b), including audited financial statements, management's discussion and analysis, and other business and financial information. Companies may choose from various formats for their annual reports, such as glossy reports, integrated reports, or 10-K wraps, but must ensure all required information is included. Additionally, companies must deliver these reports to shareholders, the SEC, and any applicable securities exchanges, while adhering to specific delivery and content guidelines. Read this practice note for a discussion of the annual report and the annual meeting of shareholders.
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