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Guide to financial statements

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THIS GUIDE IS NEITHER AN OFFER TO SELL, NOR A SOLICITATION OF AN OFFER TO BUY, ANY SECURITIES OF INTERNATIONAL BUSINESS MACHINES CORPORATION OR ANY OTHER COMPANY.

The guide to financials provides basic information on how to read financial statements in a company's annual report. It discusses key numbers in each of the statements common to all annual reports and offers suggestions from experienced investors on making sense of these numbers.

Like any new and complex subject, the language of financial statements may at first seem mysterious, even intimidating. This guide can help you begin to gain basic financial vocabulary and to understand the subject. Topics cover only the fundamentals of accounting and financial reporting and the guide and its glossary explains the terms and ideas you will need to understand these topics