Document background
The Annual Review Report is a mandatory corporate document required under Hong Kong law that provides a comprehensive review of a company's activities and performance over the previous financial year. It must comply with the Hong Kong Companies Ordinance (Cap. 622) and, for listed companies, the Hong Kong Stock Exchange Listing Rules. The report typically includes financial statements, management discussion and analysis, corporate governance information, and future outlook. It serves multiple purposes: meeting statutory requirements, informing shareholders and stakeholders about the company's performance, providing transparency for investors, and documenting corporate governance practices. The document is particularly crucial for listed companies but is also important for private companies in maintaining good corporate governance and stakeholder communication.
