According to the Interim Measures for Annual Reporting of Individual Business Enterprises issued by the State Administration for Industry and Commerce, an individual business enterprise should submit its annual report for the previous year from January 1 to June 30 each year through the Enterprise Credit Information Public Disclosure System or directly to the industry and commerce administration department responsible for its registration.

Annual reports refer to the financial reports and other related documents of a company for the entire fiscal year. Article 57 of the Provisional Regulations on the Administration of Stock Issuance and Trading issued by the State Council stipulates that listed companies shall provide annual reports audited by a certified public accountant to the CSRC and securities trading venues. The Content and Format Guidelines for Information Disclosure of Publicly Issued Stock Companies No. 2 "Content and Format of Annual Reports" issued by the CSRC provides detailed provisions on the information to be disclosed in a company's annual report.

(Source: Baidu Encyclopedia: Annual Report)