(Learning Objective 1: Identifying key elements of an annual report) For each of the following items, identify which section they would typically appear in on an annual report? Use (1) for corporate information, (2) analysis and commentaries, (3) other statements and disclosures, and (4) fi nancial statements.

a. Chairman’s letter to shareholder ______

b. Listing of company’s subsidiaries and associated entities ______

c. Review of segment performance ______

d. Revenue recognition policy ______

e. Company history ______

f. New upcoming product launches ______ g. Breakdown of trade and other payables ______