The annual report of an insurance company refers to the relevant reports and statements submitted by the insurance company to the financial supervision and regulation department within 3 months after the end of each fiscal year, which reflect the operation of the insurance company in the previous year. According to the Insurance Law, an insurance company shall submit the following statements to the financial supervision and regulation department at the end of each fiscal year.
1. Business report of the company. It is a written document for an insurance company to summarize, analyze and evaluate the operating conditions and operating results of the previous year, including the company's business statistics report, annual report on personnel changes, quarterly report on capital utilization and other reports and related text descriptions.
2. The company's financial accounting report. It is a written document reflecting the financial situation and operating results of the insurance company in the previous year. Including financial statements and statements of financial position. Financial statements are composed of balance sheet, income statement, statement of changes in financial position and profit distribution, income statement of non-life insurance business, income statement of life insurance business and other schedules, which are the basis for mastering the capital structure of insurance companies, assessing their operating performance and judging their profitability. A statement of financial position is a written explanation of relevant matters for the insurance company to correctly understand the financial statements. It mainly includes the insurance company's business operation, profit realization and distribution, capital increase and decrease and turnover, financial revenue and expenditure, tax payment, changes in all kinds of property and materials, accounting methods adopted and their changes and reasons, and other matters that need to be explained.
3. Other statements required by the financial supervision and regulation department.