What constitutes the Annual Financial Statements?
“Financial statements” - A structured representation of historical financial information, including related notes, intended to communicate an entity’s economic resources or obligations at a point in time in accordance with a financial reporting framework. The related notes ordinarily comprise a summary of significant accounting policies and other explanatory information. The term “financial statements” ordinarily refers to a complete set of financial statements as determined by the requirements of the applicable financial reporting framework, but it can also refer to a single financial statement.
Source: (https://www.irba.co.za/upload/2%20Section%20S90(2)%20Guidance%20document.pdf