endobj (Required supplementary information seldom comes into play; an example, is the inclusion of management, discussion and analysis in governmental financial statements.) The accounting principles, including principles of combination, the preparation of estimates, and the use of assumptions can be found at each respective source. endobj "X�ͤc���0�2�)���^� 0000007083 00000 n Introducing the Principal Financial Statements; Principal Financial Statements. � H��W�r�6���N���Q�%j۵��t�>@$d��H� ��7�~pw^E�q&;!���ٳ��?,y�������EY�'�%&��_�gx�ˈ�9��lX�M�_H�$�$�a�~��3�0MV��I�� ]�qw���竛���/rs��Z��-Y~�"�����|�Y,gK�gA���zV_o��M����L��Oi��*NJ?N����aa�a�v��[̰�v���3۷\�m1�W�]'T�t��HQ����)��|����Y��V�DZ��x�ɪ)��nc��k��ܐr�¦���m��C�d���%ӿ���g�p��!�K�N�� /*��� ��V{��)s��R=GCP�/"�O�`t�o�c ������B �J�Y���e�������x,H����FϜ�l f��6,��-b�0���0c޷�kx��|t�J{f���b� ������nv? U.S. member firm of Grant Thornton International Ltd (GTIL). <> Acrobat Distiller 9.3.0 (Windows) As discussed under General note on sources above, our combined financial statements and accompanying notes represent the aggregation of data prepared by other organizations. en Note 27. A subsequent event is an event that occurs after the accounting period has ended but before the financial statements have been issued for the same accounting period. ��w�G� xR^���[�oƜch�g�`>b���$���*~� �:����E���b��~���,m,�-��ݖ,�Y��¬�*�6X�[ݱF�=�3�뭷Y��~dó ���t���i�z�f�6�~`{�v���.�Ng����#{�}�}��������j������c1X6���fm���;'_9 �r�:�8�q�:��˜�O:ϸ8������u��Jq���nv=���M����m����R 4 � endobj Our opinion is not modified with respect to that matter. 0000001280 00000 n 0000002590 00000 n Share. 20419584 NOTES TO FINANCIAL STATEMENTS DECEMBER 31,20X1 NOTE 7 NOTES PAYABLE (continued) Unsecured note, monthly payments of $328 including interest at 4.50% per annum. 0000017154 00000 n 2018-04-16T07:57:12.574Z Our responsibility is to conduct the review in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. The consolidated financial statements and these supplementary notes taken together comply with the Banking (Disclosure) Rules (“Rules”) made … 111 0 obj [/ICCBased 191 0 R] endobj endobj %PDF-1.6 %���� 0000006885 00000 n supplementary-notes-financial-statements-dec-10-en Consolidation refers to the aggregation of financial statements of a group company as a consolidated whole. November 17, 2014. "F$H:R��!z��F�Qd?r9�\A&�G���rQ��h������E��]�a�4z�Bg�����E#H �*B=��0H�I��p�p�0MxJ$�D1��D, V���ĭ����KĻ�Y�dE�"E��I2���E�B�G��t�4MzN�����r!YK� ���?%_&�#���(��0J:EAi��Q�(�()ӔWT6U@���P+���!�~��m���D�e�Դ�!��h�Ӧh/��']B/����ҏӿ�?a0n�hF!��X���8����܌k�c&5S�����6�l��Ia�2c�K�M�A�!�E�#��ƒ�d�V��(�k��e���l ����}�}�C�q�9 endobj Report on Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. FASB). The Annual Report and Accounts and these supplementary notes taken together comply with the Banking (Disclosure) Rules (‘Rules’) made under section 60A of the Banking Ordinance. 161 0 obj 0000001358 00000 n endobj 94 0 obj <> Importance of Financial Statement Notes and Supplementary Information Notes to the financial statements provide important disclosures such as the basis of preparation, the reporting currency, and the accounting policies, methods, and estimates that have been used in preparing the financial statements. 171 0 obj Note 1 – Accounting policies . Financial statement notes are the supplemental notes that are added to the published financial statements of a company. 0000009091 00000 n Report. 199 0 obj 169 0 obj 2018-04-16T08:01:24.394Z Supplementary information normally follows the notes to the financial statements; if the notes are omitted, then the supplementary information usually follows the last financial statement presented in the basic financial statements. Supplementary Notes on the Financial Statements (unaudited) (continued) 2 Introduction The information contained in this document is for The Hongkong and Shanghai Banking Corporation Limited (‘the Bank’) and its subsidiaries (together ‘the group’). <>stream �,��b��=``���a�qg�*���[�v�t�b�%�&��pF��ۃ��VN�,�$�ڗY\pY����4�L����;\�M ]�ν�[�OႩ�B�n+Q�>�皥�5��V�b���.6B�����W���k�ۦo-q�f�KqL ��E���y^U��~��u���Zy�{KL��cG�U��](�c��cM��K�r�{gt�j�4�v��Lk�w�g����c�ז��]��k��:}K��+S&C)4��B�;�彩o9� ����D��u@>�khFG8,��+�,6(��. 175 0 obj Supplementary information is any information presented in addition to the financial statements that is not necessary to fairly present the financial statements. n�3ܣ�k�Gݯz=��[=��=�B�0FX'�+������t���G�,�}���/���Hh8�m�W�2p[����AiA��N�#8$X�?�A�KHI�{!7�, supplementary-notes-financial-statements-dec-10-en. PScript5.dll Version 5.2.2 8e014779678d0da971ad70afaf7878cb483cce81 Learning Elements Specified in C&A Guide Supplementary Teaching Notes Topics Explanatory Notes Uses of Financial Statements (i) Explain how information in financial statements can assist decision-making. The GAAP requires you to disclose any subsequent events, the conditions of which existed before the year ended. This information may be presented with the financials or in a separate document. endobj 0000000716 00000 n endobj <> Acrobat Distiller 9.3.0 (Windows) 191 0 obj ]�8�`rЬS~��� ���O�D���=?6Awm������pV��Xʣ��m^d�9hl[����a6��zH"*xۣ�s����7d&�I��+0�d�Ӿ�*Დ%�I��l{q��+�M��߇��x2A)q0��r���6����؄���m4j"��9�����gIԪv$^��vR�C� 36 An example of supplementary … It is supplementary to and should be read in conjunction with the 2012 Annual Report and Accounts. 0000004490 00000 n 0000014485 00000 n Footnotes to the financial statements refer to additional information that helps explain how a company arrived at its financial statement figures. endobj [�oo��fe�c����`���u[}~{�a�N���қ\}�D^�=dS -�$R�0��D�w*+_�t�;��J�. We have audited the accompanying financial statements of Boys & Girls Clubs of the Virginia Peninsula, Inc. which comprise the statement of financial position as of June 30, 2018, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements. endobj <> Supplementary Notes on the Financial Statements (unaudited) (continued) 2 Introduction The information contained in this document is for The Hongkong and Shanghai Banking Corporation Limited (‘the Bank’) and its subsidiaries (together ‘the group’). 97 0 obj Notes to Required Supplementary Information..... 90 39. �ꇆ��n���Q�t�}MA�0�al������S�x ��k�&�^���>�0|>_�'��,�G! 0000004414 00000 n endobj �V��)g�B�0�i�W��8#�8wթ��8_�٥ʨQ����Q�j@�&�A)/��g�>'K�� �t�;\�� ӥ$պF�ZUn����(4T�%)뫔�0C&�����Z��i���8��bx��E���B�;�����P���ӓ̹�A�om?�W= Notes to the Cash Flow Statement; Commitments; Contingent liabilities and contingent assets; Remuneration of members of the accountable authority and senior officers; Financial Instruments; Supplementary financial information; Events occurring after the end of the reporting period; Explanatory statement; Schedule of income and expenses by services 2y�.-;!���K�Z� ���^�i�"L��0���-�� @8(��r�;q��7�L��y��&�Q��q�4�j���|�9�� Financial Statements, Notes, and Required Supplementary Information. We have audited the accompanying financial statements of Patient Advocate Foundation (a nonprofit organization), which comprise the statements of financial position as of June 30, 2017 and 2016, and the related statements of activities and cash flows for the years then ended, and the related notes to the financial statements. It should be derived from, and directly related to, the underlying records used to prepare the financials. Information on shares, owners and rights; Note 33. uuid:17835d2a-6668-11e0-85fe-000a958ce3e2 Related parties; Note 29. The notes are used to explain further the numbers included in the financial statements, as well as the accounting policies adopted by the company. Less current maturities Maturities of notes payable are as follows: December 3 1,20X2 December 3 1,20X3 December 3 1,20X4 December 3 1,20X5 December 3 1,20X6 <> 2011-04-14T07:23:26.000Z 336118 Supplementary financial information Average balance sheets and yield. WASHOE COUNTY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2009 34 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Washoe County was incorporated in 1861 and is a municipality of the State of Nevada governed by a five-member elected H��S]o�0}������$�u��S�4(��Zi,�Vi�&(tJ ���w����^&�܏�sN����u���8cf �yl����}�-{f��ž\�/�5�YrUHXVԙ�,V��4œ��(���NZ����i� � )V���`ʦ, %PDF-1.6 %���� WASHOE COUNTY, NEVADA NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Washoe County (County) was incorporated in 1861 and is a municipality of the State of Nevada (State) governed by a five- member elected Board of County Commissioners (BCC). … 0000022044 00000 n The Acquisition and divestment of operations, discontinued operations and assets held for sale ; Note 31. financial statements and supplementary information. <>stream endobj Parent Company particulars; Note 32. They help different types of users, such as financial analysts. 112 0 obj endobj Notes to the Supplementary Financial Statements for the year ended 31 December 2009 DBS BANK LTD The supplementary fi nancial statements of DBS Bank Ltd (the Bank) are extracted from the Audited Statutory Financial Statements of DBS Bank Ltd and its subsidiaries (the Bank Group) for the fi nancial year ended 31 December 2009.The statutory fi nancial statements of the Bank and the Bank … GTIL and each of its member firms are separate legal entities and are not a worldwide partnership. endobj @Un�}��.V:�ybKg�6��� �!So��7���\�u�y�Sk �����a_�Q�WBi��p˵@�$�ҳJ�B��H[7 endobj Supplementary Notes on the Financial Statements (unaudited) (continued) 2 Introduction These notes are supplementary to and should be read in conjunction with the 2010 Annual Report and Accounts. 0000004564 00000 n 168 0 obj Notes that consolidate financial statements. H���yTSw�oɞ����c [���5la�QIBH�ADED���2�mtFOE�.�c��}���0��8�׎�8G�Ng�����9�w���߽��� �'����0 �֠�J��b� 2011-04-14T03:56:32.000Z In this section of the footnotes, the company confirms that the consolidated financial statements contain the financial information for all its subsidiaries. 0000003271 00000 n 192 0 obj 105 0 obj 157 0 obj Supplementary Information Supplementary information is defined as information presented outside the basic financial statements, excluding required supplementary information (see below), that is not considered necessary for financial statements to be fairly-presented in accordance with the applicable financial reporting framework (e.g. trailer <]>> startxref 0 %%EOF 103 0 obj<>stream application/pdf <> 0000003886 00000 n It is supplementary to and should be read in conjunction with the 2011 Annual Report and Accounts. 0000001869 00000 n endobj 0000003169 00000 n endobj Notes to the Supplementary Financial Statements for the year ended 31 December 2006 The supplementary fi nancial statements of DBS Bank Ltd (“the Bank”) are extracted from the Audited Statutory Accounts of DBS Bank Ltd and its subsidiaries (“the Bank Group”) for the fi nancial year ended 31 December 2006. The supplementary information should also relate to the same period covered by the financials. Consolidated Balance Sheet; Consolidated Statement of Net Cost; Consolidated Statement … endobj <> �Ӕ˳����~~Q��W�������"g��+i@)�h��vo��]]�"m�� N�� x�b```")������ [/Separation/PANTONE#20Cool#20Gray#2011#20C 176 0 R<>] Accounting principles . 179 0 obj In the notes to financial statements, the company also has to report any subsequent events. Supplementary Notes on the Financial 1 0 2 s t n me e t a t S 6. endstream SUPPLEMENTARY NOTES TO THE FINANCIAL STATEMENTS (unaudited) These notes set out on pages 240 to 260 are supplementary to and should be read in conjunction with the consolidated financial statements set out on pages 89 to 238. �x������- �����[��� 0����}��y)7ta�����>j���T�7���@���tܛ�`q�2��ʀ��&���6�Z�L�Ą?�_��yxg)˔z���çL�U���*�u�Sk�Se�O4?׸�c����.� � �� R� ߁��-��2�5������ ��S�>ӣV����d�`r��n~��Y�&�+`��;�A4�� ���A9� =�-�t��l�`;��~p���� �Gp| ��[`L��`� "A�YA�+��Cb(��R�,� *�T�2B-� Supplementary Notes on the Financial Statements (unaudited) (continued) 2 Introduction The information contained in this document is for The Hongkong and Shanghai Banking Corporation Limited (‘the Bank’) and its subsidiaries (together ‘the group’). <>/Font<>>>/Fields[]>> 8 Supplementary notes for METRO AG (pursuant to the German Commercial Code) Overview of financial year 2018/19 and outlook of METRO AG As the management holding company of the METRO group, METRO AG is highly dependent on the development of METRO in terms of its own business development, position and potential development with its key opportunities and risks. (See AU-C 725 for more guidance about supplementary information.) <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Shading<>>>/Rotate 0/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> 0000003204 00000 n Supplementary information to the cash flow statement; Note 30. <> �м�Z��Zҟ6��c_7��Q�&w�?Qs�~'T��gR�N����*�p�7a�-�3��O�F����_��k�/�1�!nE���q&ȗ6a�Zd��� ��pU�5� <>stream Notes to Financial Statements 5 Supplementary Information Supplemental Schedule of Marketable Securities as of December 31, 2019 and 2018 and for the year ended December 31, 2019 17 ; GT.COM Grant Thornton LLP is the . 20419584 uuid:1d7b9c84-4545-4a59-a210-1582c5d460bc Supplementary information – financial risk management; Note 28. 2011-04-14T15:23:26.000+08:00 endobj <> <> 176 0 obj <> <> Bureau of the Comptroller and Global Financial Services. Supplementary … Financial Statements and Supplementary Schedules December 3 I , 2018 Table of Contents Report of Independent Registered Public Accounting Firm Statement of Financial Condition Statement of Income Statement of Changes in Member's Equity Statement of Changes in Liabilities Subordinated to Claims of General Creditors Statement of Cash Flows Notes to Financial Statements Supplemental … FY 2014 Department of State Agency Financial Report . 170 0 obj 160 0 obj endobj <> <> The financial statements and this supplementary notes to financial statements (unaudited) taken together comply with the Banking (Disclosure) Rules under section 60A of the Hong Kong Banking Ordinance. The following tables set out the average balances and yields for the Group’s assets and liabilities for the years ended 31 December 2010 and 31 December 2009. - Identify the users of financial statements and state their information needs (ii) Explain the uses and limitations of financial statements. The note matures July 20x6. 158 0 obj endobj 159 0 obj 0)�t1�t��t���� E�F.P�=�67 -�2`')3�2��t4�z( ����_߃�y�����3����L"�$�*���/@��'��W�T��O(A�?cA�� �:�4 endstream endobj 84 0 obj<> endobj 85 0 obj<>/Encoding<>>>>> endobj 86 0 obj<> endobj 87 0 obj<>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageC]/ExtGState<>>> endobj 88 0 obj<> endobj 89 0 obj<> endobj 90 0 obj[/ICCBased 100 0 R] endobj 91 0 obj[/DeviceN[/Black/PANTONE#204515#20C]90 0 R 102 0 R] endobj 92 0 obj<> endobj 93 0 obj<> endobj 94 0 obj<> endobj 95 0 obj<> endobj 96 0 obj<>stream 0000001482 00000 n It is supplementary to and should be read in conjunction with the Annual Report and Accounts 2015. N'��)�].�u�J�r� 83 0 obj <> endobj xref 83 21 0000000016 00000 n As described in Note 16 to the financial statements, Patient Advocate Foundation adopted new accounting guidance for revenue recognition in 2018. <> Supplementary Teaching Notes Topics Explanatory Notes Financial Reporting for Different Forms of Business Ownership Financial statements (i) Explain how information in financial statements can assist decision-making. 178 0 obj endstream 102 0 obj 0000001682 00000 n 108 0 obj endobj <> 153 0 obj <> These banking disclosures are governed by the Bank’s disclosure policy, which has been approved by the Board of Directors. Proposed appropriation of profits; Note … In addition to the cash flow statement ; Note 28 the 2011 Annual Report and Accounts 2015 information also... Added to the aggregation of financial statements, Patient Advocate Foundation adopted accounting! 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