Financial Statements and Supplementary Information

A complete set of financial statements include

a statement of financial position (a balance sheet)

a statement of comprehensive income (a single statement of comprehensive income or an incomestatement and a statement of comprehensive income)

a statement of changes in equity

a statement of cash flows.

Additional information may include

a letter from the chairman of the company

a report from management discussing the results (management discussion and analysis [MD&A] or management commentary)

an external auditor’s report

a governance report describing the structure of the company’s board of directors

a corporate responsibility report.