Annual reports are documents that display the company’s situation and operations and include a balance sheet, a profit and loss account and a list of administrators. They are also usually accompanied by an audit report and are presented every year to the partners of the company and to the Trade Register. Sometimes, they need to be translated, perhaps because the recipient does not understand the language in which they were written or because they must be presented in other countries. In many cases, these translations need to be sworn translations, as this type of document is legally valid.