{"id":45359,"date":"2024-07-23T08:15:06","date_gmt":"2024-07-23T08:15:06","guid":{"rendered":"https://blog.infoempresa.com\/?p=45359"},"modified":"2024-07-23T08:15:06","modified_gmt":"2024-07-23T08:15:06","slug":"transparencia-y-gestin-la-importancia-de-la-memoria-anual-en-las-pymes","status":"publish","type":"post","link":"https://blog.infoempresa.com\/en\/transparencia-y-gestin-la-importancia-de-la-memoria-anual-en-las-pymes\/","title":{"rendered":"Transparency and management: the importance of the annual report in SMEs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"45359\" class=\"elementor elementor-45359\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a661f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a661f2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b78b45\" data-id=\"8b78b45\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b1d0214 elementor-widget elementor-widget-text-editor\" data-id=\"b1d0214\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 01-11-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p> <span style=\"font-weight: 400;\">The <a href=\"https:\/\/www.unir.net\/empresa\/revista\/memoria-anual\/\" target=\"_blank\" rel=\"noopener\">annual report of accounts<\/a> of a Spanish SME (Small and Medium Enterprise) is an essential document that compiles and explains in detail the economic and financial situation of the company throughout a fiscal year. This document is mandatory under Spanish legislation and provides a clear and transparent view of the company&#8217;s activities and results. In addition, it serves as a communication tool with partners, investors, financial institutions and other interested parties. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a915da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a915da\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf05f15\" data-id=\"cf05f15\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cbcb134 elementor-widget elementor-widget-text-editor\" data-id=\"cbcb134\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\">The annual report of an SME&#8217;s accounts is made up of several key sections that cover different aspects of the company. It begins with a general introduction and a letter from the company&#8217;s president or CEO. This section provides an overview of the company&#8217;s performance during the year, the most important achievements, the challenges faced and a future perspective. It&#8217;s a way to set the tone for the memory and provide context about the company&#8217;s performance. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-46d988d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46d988d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bddd503\" data-id=\"bddd503\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e961098 elementor-widget elementor-widget-text-editor\" data-id=\"e961098\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\">The Corporate Information section provides basic information about the company, including its history and evolution, a brief description of the company&#8217;s mission, vision and values, as well as the organizational structure and main activities and products. The mission, vision and values describe the company&#8217;s raison d&#8217;\u00eatre, its aspirations and the principles that guide its operations. The organizational structure includes a description of the organization chart of the company and the main managers. In addition, information is provided on the company&#8217;s main activities, products and services. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6efcaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6efcaa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c2ced4\" data-id=\"1c2ced4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7bd53cb elementor-widget elementor-widget-text-editor\" data-id=\"7bd53cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\"><a href=\"https:\/\/www2.deloitte.com\/es\/es\/pages\/governance-risk-and-compliance\/articles\/que-es-el-gobierno-corporativo.html\" target=\"_blank\" rel=\"noopener\">Corporate governance<\/a> is a crucial aspect for transparency and trust in the company. This section details the composition of the company&#8217;s management body, normally composed of the board of directors or the sole director, depending on the structure of the SME. It also describes the corporate governance policies and practices adopted to ensure efficient and responsible management. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ad2342 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ad2342\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82d367d\" data-id=\"82d367d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c43e036 elementor-widget elementor-widget-heading\" data-id=\"c43e036\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 01-11-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Management Report<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14da9ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14da9ca\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e394dee\" data-id=\"e394dee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a9e890 elementor-widget elementor-widget-text-editor\" data-id=\"6a9e890\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\">The <a href=\"https:\/\/www.ekon.es\/blog\/informe-gestion-presentarlo\/\" target=\"_blank\" rel=\"noopener\">management report<\/a> is an essential part of the annual report and provides a detailed view of the company&#8217;s operational and financial performance. It includes an analysis of the general economic environment and its impact on the company, as well as a summary of operational activities, including production, sales and marketing. A detailed analysis of financial results is also presented, with an emphasis on revenues, expenses, benefits and other relevant financial indicators. In addition, the main risks and opportunities that may affect the company in the future are identified. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c762dc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c762dc3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2dea463\" data-id=\"2dea463\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac7f53e elementor-widget elementor-widget-heading\" data-id=\"ac7f53e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Financial Statements<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e5a041 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e5a041\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53217db\" data-id=\"53217db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61b9e27 elementor-widget elementor-widget-text-editor\" data-id=\"61b9e27\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\"><a href=\"https:\/\/ienupm.com\/estados-financieros-que-son-y-por-que-son-tan-importantes-para-tu-empresa\/\" target=\"_blank\" rel=\"noopener\">Financial statements<\/a> are the core of the annual report and provide a quantitative view of the company&#8217;s financial performance. They include the balance sheet, which presents the company&#8217;s assets, liabilities and net worth as of a given date, usually at the end of the fiscal year. The profit and loss account shows the company&#8217;s income, expenses, and net income during the fiscal year. The statement of changes in net worth shows the changes in the company&#8217;s net worth throughout the year, including increases and decreases in capital, distribution of profits, and others. The cash flow statement details the cash flows generated and used in operating, investing and financing activities. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-95d6063 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95d6063\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c10906f\" data-id=\"c10906f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb40a0d elementor-widget elementor-widget-text-editor\" data-id=\"fb40a0d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\">The explanatory notes accompany the financial statements and provide additional, disaggregated information that helps to better understand the figures presented. They include a description of the accounting policies adopted by the company and any significant changes to them. Additional information is also provided on balance sheet items, revenues and expenses, as well as details on important transactions, such as acquisitions, asset sales, and related party transactions. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a115d91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a115d91\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-87651ec\" data-id=\"87651ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89d6636 elementor-widget elementor-widget-text-editor\" data-id=\"89d6636\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\">The annual report must include the external audit report, which ensures the veracity and accuracy of the financial statements. This report is issued by external auditors and certifies that the financial statements present a faithful picture of the company&#8217;s assets, financial situation and results. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d11399 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d11399\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f62e316\" data-id=\"f62e316\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e1c773c elementor-widget elementor-widget-heading\" data-id=\"e1c773c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Information on Staff\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d3d7e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d3d7e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a72dbe9\" data-id=\"a72dbe9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad0535d elementor-widget elementor-widget-text-editor\" data-id=\"ad0535d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\">Human capital is a fundamental asset for any company. This section provides information on the structure and composition of the staff, including the number of employees, their distribution by department, gender and seniority. The company&#8217;s human resources policies are also described, covering aspects such as hiring, training, professional development and employee well-being. In addition, staff satisfaction and retention indicators are presented. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e92ccd7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e92ccd7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f5e241\" data-id=\"1f5e241\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-427f9cd elementor-widget elementor-widget-heading\" data-id=\"427f9cd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Future Perspectives\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3a6dba4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a6dba4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d11d15\" data-id=\"1d11d15\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53646cf elementor-widget elementor-widget-text-editor\" data-id=\"53646cf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p> <span style=\"font-weight: 400;\">Finally, the annual report includes a section dedicated to the company&#8217;s future prospects. The company&#8217;s strategic objectives for the next financial year and the strategies to achieve them are described here. Financial forecasts are presented for the coming year, including revenues, profits and other key indicators. Expansion plans, new investments and product launches are also reported. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The annual report of accounts is an essential document that compiles and explains in detail the economic and financial situation of the company throughout a fiscal year. <\/p>\n","protected":false},"author":1,"featured_media":27623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,5],"tags":[],"post_class":"clearfix post-45359 post type-post status-publish format-standard has-post-thumbnail hentry category-business category-finance entry","author_meta":{"name":"blog_infoempr","url":"https://blog.infoempresa.com\/en\/author\/blog_infoempr\/"},"category_list":"<a href=\"https://blog.infoempresa.com\/es\/category\/business\/\" rel=\"category 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