Purpose: The purpose of this paper is to investigate whether the difficulties that previousresearch shows regarding the understanding of the information in annual reports in connectionwith the purchase of housing co-operative's is an existing problem.

Method: The survey consists of a qualitative method in which interviews were conductedwith housing co-operative's buyers and took place in connection with viewings of cooperativeapartments.

Empiricism: Based on the interviews conducted, it was found that 15 out of 26 respondentshad read the annual report before they went to the viewings. The information mostrespondents considered to be important were the housing co-operative's debts. What was alsostudied in large part in the annual report was the management report. Nine of the 15 who hadread the annual report considered it difficult. The majority of those who had read the annualreport felt that it had some importance in the event of a purchase of a housing co-operative.

Analysis: Based on the conducted study, it's been found that the majority of respondentsconsidered that the annual report was difficult to understand. However, most people had triedto read the annual report, but failed to read the necessary information. The analysis discussesvarious reasons that this difficulty may be due to.

Conclusion: Based on this study, it's been found that the majority of respondents had lookedat the annual report for a possible purchase of a housing co-operative and the majority of themconsidered it difficult to understand the annual report. It was also found that previousexperiences may both affect the annual report being read and the ability to understand it. Inmost cases, the annual report has a certain impact on a possible purchase of a housing cooperative,where the understanding of the annual report may justify the fact that it does notaffect more than a certain extent.