A Tour Guide to 1997 Annual Reports: The 1997 annual reports are starting to pile up on analysts' and investors' desks. It's the one time of the year when financial statement users get their best look at "what's under the hood" in companies they cover or whose shares they own. It's an opportunity that shouldn't be wasted: the disclosures are richer than any other reporting time of the year. There are stories are in the financial statements - the ones told by managements in the glitzy "front sections" of the annual reports, and the stories that analysts and investors get by reading the actual financial statements. Consider that reading financial statements is akin to a journey, with knowledge as the ultimate destination. This report provides a tour guide to some of the more useful stops along the way.