The Management Discussion and Analysis section of an annual report addresses corporate performance for the year, and

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The Management Discussion and Analysis section of an annual report addresses corporate performance for the year, and sometimes uses financial ratios to support its claims.

Address: www.ibm.com/investor/tools/index.phtml or go to www.wiley.com/college/weygandt Steps 1. Choose How to read annual reports (in the Guides section).

2. Choose Anatomy.

Instructions Using the information from the above site, answer the following questions.

(a) What are the optional elements that are often included in an annual report?

(b) What are the elements of an annual report that are required by the SEC?

(c) Describe the contents of the Management Discussion.

(d) Describe the contents of the Auditors’ Report.

(e) Describe the contents of the Selected Financial Data.

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