Information about the financial performance and earnings capacity of the business Information on liquidity and the ability of the business to manage its liabilities Information about product supplies and raw material availability Information on compliance with laws and taxation Financial performance data should be presented in the annual report, based upon the current data and the previous years data, along with a forecast of the future period. Active disclosures and narrative notes must be provided that highlight the improvements in performance achieved in the period. Where necessary, emphasis should be put on the areas that have increased the earnings capacity of the business, therefore increasing the chance of more wealth distribution to the shareholder. This not only has a positive impact on the shareholder but also on the prospective market investor. A company should present its liquidity and debt data with utmost care. It has to balance factual information with the necessity to present its report well. Therefore, a company must highlight its interest cover, current and quick ratios and compare them with the industrial averages, in order to prove that it is constantly beating the competition by improving upon its liquidity management. Furthermore, it should explain in detail, its