Explain the concept of Annual Report and the Report on Annual General Meeting with reference to the provisions of the Companies Act, 2013. Do you think that these two terms are synonymous ?

Every listed company is mandated to prepare a Report on each Annual General Meeting (AGM) confirming, inter alia, that the AGM was convened, held and conducted as per the provisions of Companies Act, 2013. Annual report generally contains the Notice of the AGM and attachments sent to the members for calling the AGM, the Directors' Report, Auditor's Report, Annual Financial Statements etc. Annual report generally contains the Notice of the AGM, the Directors' Report, Auditor's Report, Annual Financial Statements etc. The Annual Report is sent to the members at least 21 clear days before the AGM. Report on AGM is prepared as per the requirements of Section 121 of the Companies Act, 2013 read with Rule 31 of Companies (Management and Administration) Rules, 2014. The report on AGM is filed with the ROC in form MGT-15 within 30 days of the conclusion of the AGM. The Report on AGM is prepared by listed companies. The report contains, inter alia, the date and venue of the AGM, chairman appointment, presence of quorum, business transacted at the AGM etc. The Report on AGM shall be signed by the Chairman of the AGM or by two directors including the Managing Director and also the company secretary of the public listed company. Hence, these two terms are not synonymous. They are different in their object, scope and contents.