Annual Report to Stockholders
Also known as the annual report. A company report containing financial statements ( www.practicallaw.com/4-382-3465) and certain other information required by SEC ( www.practicallaw.com/9-382-3806) regulations that is distributed to the company's stockholders annually.
Under Rule 14a-3 under the Exchange Act ( www.practicallaw.com/5-382-3808) , reporting companies ( www.practicallaw.com/2-382-3758) must make an annual report, as well as other proxy solicitation materials, available to their stockholders before holding a stockholders' meeting at which directors will be elected (typically the annual meeting).
Under Section 13(a) or 15(d) of the Exchange Act, companies that have a class of securities registered under the Exchange Act must file an annual report on Form 10-K ( www.practicallaw.com/7-382-3483) with the SEC.
For more information, see Practice Note, Annual Report to Stockholders ( www.practicallaw.com/9-381-0955) .