A summarization of the company’s trading activities and a discussion of its future prospects
The primary activities of the enterprise, as well as any significant changes in those activities during the past fiscal year
The names of all the people serving as company directors during the fiscal year of the entity
The existence and amount of any events occurring after the balance sheet date that may impact the company’s finances to a material extent
Any significant changes in the valuation of the firm’s fixed assets
The company’s outside auditor must issue a report on a company’s directors’ report, noting whether there are any inconsistencies between the information in the report and the firm’s accounts.
The directors’ report is called the Form 10-K in the United States.