Annual report
Question
As is well known, an annual report must be drawn up for the general meeting. Are there any requirements with respect to the report's length and content?
Answer
The annual report serves to provide members and, where applicable, further sections of the public information on the financial year's important events. There are no requirements in terms of length. The content is, however, determined by the association's purpose: the members should be able to decide whether the committee is conducting the association's business in line with its purpose. It serves as a basis for discharging the committee and has to be written accordingly: it should therefore depict the focus areas of the association's activities as well as provide information on target achievement, important changes in personnel, cooperation with other organisations, etc. Last but not least, the annual report should also form the foundation for the re-election of the committee: Were its actions actively beneficial to the association or not? The annual report is therefore more than just an arduous obligation. Instead, it takes on the character of an accountability report and must be taken seriously. At the same time, it often also serves as the association's "business card".
