Financial statements

Annual financial statements are required for virtually all investments. They must be audited and registered with the Companies Office.

Existing investors are usually sent a copy of the financial statements with the annual report. Potential investors in companies often view annual reports on company websites.

Reading a company's annual report gives you a chance to see how the company is performing. You'll get information about the environment it is operating in, details of the directors and big shareholders, and how the entity is governed and managed.

It can help you decide if you want to invest or to continue an existing investment.