 |
|
 |
|
 |
 |
 |
 |
The primary purpose of an annual report is to provide share owners of a public company with information about the company’s performance and prospects following the completion of a fiscal year. Annual reports are a financial reporting requirement for every public company and an opportunity
for management to communicate its views on such issues as business strategy and progress, competitive and economic forces, financial structure and corporate governance, among others.
This scope and depth makes an annual report one of the most important communications published by a corporation to its investors. To help you understand the elements and principles of an annual report and make informed choices as an investor, The Coca-Cola Company has provided the following guide. |
 |
 |
| Companies publish and disseminate annual reports in order to: |
 |
 |
 |
Provide share owners and prospective investors with an overview of the company, present management’s discussion of the company’s business and financial performance and offer plans for the future. |
 |
Report in detail the company’s financial performance for the completed fiscal year and compare it with performance in prior years. |
 |
Fulfill certain public financial reporting requirements of the Securities and Exchange Commission (SEC), the government agency of the United States responsible for regulating securities and stock trading. |
|
 |
 |
Individual investors, investment advisers and equities analysts typically read annual reports to help them evaluate whether a company’s shares are an attractive investment. Each type of investor may seek different data and information within an annual report in order to conduct their analysis
and form their opinion. Such information typically includes: a company’s corporate mission and operating principles; information about business results and strategic direction; geographic locations and market presence; quality of company leadership and board oversight; growth prospects and financial
standing.
For a full view of a company as an investment, analysts and investors often supplement their reading of an annual report with other sources of information. These sources include investment analyst reports from brokerages and other financial institutions, and the SEC’s online EDGAR (Electronic
Data-Gathering and Retrieval) database of company filings, which includes our Company’s Annual Report on Form 10-K. Other sources include company-issued press releases, industry association reports and coverage in the business media. |
 |
|
 |
|
 |