Dernière modification le 05/02/2023 à 23:41 par Kate Griss

The annual management report is a document written by the director of a company that allows him to analyze the financial state of his company. It is one of the most important procedures for all companies. It is even mandatory for commercial companies such as SA, SAS, SARL, SCI and SNC. This report must be drawn up each year after the end of the accounting period to be presented to the company’s partners and shareholders.

Elements to be found in an annual management report – Accounting is reserved to a chartered accountant registered with the order

A management report must contain the crucial points of the past fiscal year (France: according to article L. 225-100-1 of the Commercial Code):

• The annual accounts – booklet of the chartered accountant: Explain how the annual accounts have been constituted.
• The situation and the activities of the company during the past fiscal year: Review the past activity and anticipate the future of the company based on the R&D activities.
• Events that occurred between the date of establishment and the date of the closing of the fiscal year: This part includes all the events of the activities of the subsidiaries that occurred during the fiscal year. This includes external transactions or disposals.
• Agreements: In the case of agreements with third parties, the terms, nature and purpose of these agreements must be specified, as well as the involvement of third parties with regard to invoicing, interest, payment terms, etc.
• Allocation of the result of the exercise: Present the losses or profits generated during the exercise.
• Specific resolutions: Indicate specific resolutions such as the reappointment of the management team, the setting of its remuneration, the appointment of a successor, etc.

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