Learn Spanish (Latin America): Este informe es para el gerente.

In this sentence, para shows the recipient of the report. Because the report is intended for the manager, the manager is the recipient. A helpful trick is to think of para as an arrow pointing to the final destination or person receiving something.

Why is it Este informe and not Esto informe?

Este is the masculine singular word for 'this' when it comes right before a masculine noun like informe. You only use esto when you are talking about a general idea or an unknown object, never right next to a specific noun.

Why do we use es instead of está?

We use ser (the verb for es) to talk about what something is, its identity, or who it is intended for. When you combine an item with para to show the recipient, you always use ser because it describes a fact about the object's purpose, not a temporary state.

Is the word gerente always masculine? What if the manager is a woman?

The noun gerente can be used for both men and women. To show the gender of the manager, you just change the article before it. A male manager is el gerente, as seen in this sentence, and a female manager is la gerente.