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In this video, the speaker discusses the "back end" of the annual report, focusing on items that come after the financial statements, particularly the notes and additional information. They outline the structure of the annual report, which includes management's discussions on the business and finances, the auditor's report on financial reliability, and the financial statements themselves. While these statements provide essential figures such as cash and revenue, they primarily comprise accounts and numbers. Understanding the company's business context is crucial for interpreting this financial information effectively.