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.
The policy further requires that the dividend declaration be immediately recognized as a liability in accordance with Philippine Accounting Standards and that it be disclosed in the statement of equity changes and in the notes to the financial statements.
For additional information identifying risk factors and uncertainties, see our reports on Forms 10-K, 10-Q and 8-K filed with the SEC from time to time, including, but not limited to, the information included in UTC's Forms 10-K and 10-Q under the headings "Business," "Risk Factors," "Management's Discussion and Analysis of Financial Condition and Results of Operations" and "Legal Proceedings" and in the notes to the financial statements included in UTC's Forms 10-K and 10-Q.
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.
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.
All elements of the report comprising the trustees report, investment report, statement of trustees responsibilities, auditors report, fund account, net assets statement, notes to the financial statements, actuarial statement and actuarial certificate, are automated and generated at the push of a button.
When reporting components of other comprehensive income on a financial statement, all items other than minimum pension liability adjustments may be reported at a gross amount or at net amount with the gross amount reported in the notes to the financial statements.