The summary of business operations and performance for a fiscal period. This statement often includes financial results of the company's main operations along with key performance metrics, which help to give investors and other users an idea of the company's fiscal year operating performance.

Also referred to as "settlement of account".

This term and type of statement is mainly used by company's outside of North America and is similar in nature to an annual report. Along with the basic financial-statement information, these types of reports often provide a breakdown of each business segment and a detailed look at future expectations.