Notes to the financial statements

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Notes to the financial statements

A detailed set of notes immediately following the financial statements in an annual report that explain and expand on the information in the financial statements.

Notes to the Financial Statements

All passages following a financial statement giving additional information and/or explaining unusual entries.
References in periodicals archive ?
3 billion on an interest-rate-swap contract it entered into in 2007, according to the notes to the financial statement.
How these components of the provision calculation are disclosed, both on the balance sheet and in notes to the financial statement, is essential (e.
Early in 2003, we determined that income for 2003 would be less than the original plan primarily due to investment market conditions," read the notes to the financial statement presented to synod.
Reviews of the notes to the financial statement as included in the Form 10-Q or Form 10-K.
This news release is not in any way a substitute for reading the Boyd Groups financial statements, including notes to the financial statements, and Managements Discussion & Analysis.
The policy also requires that the dividend declaration be immediately recognized as a liability in accordance with PAS (Philippine Accounting Standards) and that it be disclosed in the statement of equity changes and in the notes to the financial statements," said the BSP.
CPAs know that the financial statements include the balance sheet, statement of operations, cash flow statement, and statement of changes in capital accounts (usually called the basic financial statements), and the notes to the financial statements.
Some of those transactions and events (referred to as recognized events) require adjustments to the financial statements while others (referred to as nonrecognized events) may require disclosure in the notes to the financial statements.
This discussion provides an overview of the financial position of the System for the year ended June 30, 2008 and should be read in conjunction with the accompanying financial statements and notes to the financial statements.
Disclosure in the notes to the financial statements of pension plans and certain employer governments of the current funded status of the plan.
Governments would also disclose additional information about their derivatives in the notes to the financial statements.