Illustrative Annual Report

A guide to drafting your Annual Report

The Illustrative Annual Report, first published in 2003, contains the up-to-date best practice corporate disclosures in compliance with the Singapore Companies Act, the Singapore FRS, and the Singapore Exchange Securities Trading Listing Manual for companies with financial year ending 31 December. While this publication provides a useful reference point for the preparation of your companies’ annual reports and/or statutory financial statements, we also encourage you to consult your PricewaterhouseCoopers audit partner and manager if you have any questions or comments regarding corporate disclosure requirements applicable for the financial year.


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PricewaterhouseCoopers has exercised professional care and diligence in the preparation of this report. However, the information contained herein is intended to be a general guide and should not be used or relied upon as a substitute for specific professional advice. While every effort has been made to ensure accuracy, no liability is accepted by PricewaterhouseCoopers or any employee of the firm on any grounds whatsoever to any party in respect of any errors or omissions, or any action or omission to act a result of the information contained in this publication.

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