is a detailed set of notes immediately following the financial statements contained in the annual report that expands upon and/or explains in some depth the information contained in the financial statements.

The summary of significant accounting policies and other disclosures required for a fair presentation of the basic financial statements of an entity in conformity with GAAP (Generally Accepted Accounting Principles) that are not included on the face of basic financial statements themselves. The notes to the financial statements are an integral part of the basic 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.

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