Which kind of data would be classified as primary data for preparing a company's annual fiscal report?

Primary data refers to the information collected directly from original sources for a specific purpose. In the context of preparing a company's annual fiscal report, financial information is considered primary data because it is generated and compiled directly from the company’s financial records, including transactions, earnings, expenditures, and other critical financial activities. This data reflects the company’s actual performance and is essential for informing stakeholders about its financial health and performance.

While market analysis results, competitor reviews, and industry trends provide valuable insights, they are typically classified as secondary data, as they often involve analysis or interpretations of existing information collected by others rather than direct data from the company itself. Financial information stands out as the most relevant and direct data for accurately representing the company’s fiscal situation in the annual report.