Annualreportandaccounts.ppt

Tartu 2000 Annual report and accounts Annual report and accounts Marianne Grove Ditlevsen Aarhus School of Business Tartu 2000 Financial reporting in the UK Introduction We can define financial reporting as the communication of information about the financial position and performance of an entity to interested parties. For a business entity the traditional means of communication has been by the issue of a balance sheet and profit and loss account, but it is now the practice to issue these together with additional statements. The balance sheet, profit and loss account and other statements may b referred to as the financial statements. However, they are often called the annual accounts or, more simply, the accounts. They are made publicly available in the form of the document which is the subject of this book, the annual report and accounts, often referred to as the annual report. (Laidler Donaghy 1998: 1) Act Pattern Text-external criterias Receivers / users investors employees lenders suppliers and other creditors costumers governments and their agencies the public Genre Description Elements Communicative purpose Move structure Rhetorical strategies (Cf.: Bhatia 1993) Move Structure Obligatory Text Parts(= Moves) Facultative Text Parts(= Moves) Group financial highlights Brand building and divisional highlights Retail devision Beer division Leisure division Community and environment Board of Directors Five-year record Shareholder information Notice of meeting Financial calendar Relation between the three elements of genre analysis Assignment Consider each text part at macro-level to be a move! Who is the receiver of each move? What is the local purpose – and how can you recognize this purpose? Which contribution does each move pay to the overall communicative purpose? Contrast your results with Estonian Annual Report and Accounts! – Similarities? – Differences? If there are any differences, should this have an impact on translation? (Skopos!) * * Interest