supplementary notes financial statements

@Un�}��.V:�ybKg�6�� !So��7��\�u�y�Sk ��a_�Q�WBi��p˵@�$�ҳJ�B��H[7 <> uuid:17835d2a-6668-11e0-85fe-000a958ce3e2 83 0 obj <> endobj xref 83 21 0000000016 00000 n Footnotes to the financial statements refer to additional information that helps explain how a company arrived at its financial statement figures. ]�8�`rЬS~�� O�D��=?6Awm��pV��Xʣ��m^d�9hl[��a6��zH"*xۣ�s��7d&�I��+0�d�Ӿ�*Დ%�I��l{q��+�M��߇��x2A)q0��r��6��؄��m4j"��9��gIԪv$^��vR�C� [/ICCBased 191 0 R] (Required supplementary information seldom comes into play; an example, is the inclusion of management, discussion and analysis in governmental financial statements.) 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. As discussed under General note on sources above, our combined financial statements and accompanying notes represent the aggregation of data prepared by other organizations. Financial Statements, Notes, and Required Supplementary Information. 111 0 obj Acquisition and divestment of operations, discontinued operations and assets held for sale ; Note 31. 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. This information may be presented with the financials or in a separate document. PScript5.dll Version 5.2.2 0000001869 00000 n 105 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 �ꇆ��n��Q�t�}MA�0�al��S�x ��k�&�^��>�0|>_�'��,�G! endobj 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. <> … 0000006885 00000 n 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). [/Separation/PANTONE#20Cool#20Gray#2011#20C 176 0 R<>] The consolidated financial statements and these supplementary notes taken together comply with the Banking (Disclosure) Rules (“Rules”) made … 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. endobj x�b```")�� endobj endobj endobj Share. The GAAP requires you to disclose any subsequent events, the conditions of which existed before the year ended. 97 0 obj The notes are used to explain further the numbers included in the financial statements, as well as the accounting policies adopted by the company. <> It is supplementary to and should be read in conjunction with the 2012 Annual Report and Accounts. <> supplementary-notes-financial-statements-dec-10-en 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 … 0000001682 00000 n The 2018-04-16T07:57:12.574Z Supplementary … Note 1 – Accounting policies . <> 0000001280 00000 n endobj 0000003204 00000 n 169 0 obj 158 0 obj 0000009091 00000 n 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. endobj 0000001358 00000 n endobj 20419584 uuid:1d7b9c84-4545-4a59-a210-1582c5d460bc 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. endobj endobj 2y�.-;!��K�Z� ��^�i�"L��0��-�� @8(��r�;q��7�L��y��&�Q��q�4�j��|�9�� 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. endobj GTIL and each of its member firms are separate legal entities and are not a worldwide partnership. 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 . en Parent Company particulars; Note 32. 192 0 obj <> 94 0 obj 171 0 obj 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. endobj <> Consolidation refers to the aggregation of financial statements of a group company as a consolidated whole. "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 Accounting principles . 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. Introducing the Principal Financial Statements; Principal Financial Statements. 161 0 obj Note 27. 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 The accounting principles, including principles of combination, the preparation of estimates, and the use of assumptions can be found at each respective source. Related parties; Note 29. <> 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. Notes that consolidate financial statements. endobj endobj 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. trailer <]>> startxref 0 %%EOF 103 0 obj<>stream %PDF-1.6 %�� 0000004490 00000 n 160 0 obj November 17, 2014. 112 0 obj Financial statement notes are the supplemental notes that are added to the published financial statements of a 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 168 0 obj An example of supplementary … Supplementary information – financial risk management; Note 28. endobj <>stream Our opinion is not modified with respect to that matter. 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 is supplementary to and should be read in conjunction with the 2011 Annual Report and Accounts. 336118 Supplementary Notes on the Financial 1 0 2 s t n me e t a t S 6. <> 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? 178 0 obj 0000022044 00000 n %PDF-1.6 %�� Acrobat Distiller 9.3.0 (Windows) n�3ܣ�k�Gݯz=��[=��=�B�0FX'�+��t��G�,�}��/��Hh8�m�W�2p[��AiA��N�#8$X�?�A�KHI�{!7�, supplementary-notes-financial-statements-dec-10-en. 175 0 obj 2011-04-14T07:23:26.000Z They help different types of users, such as financial analysts. 179 0 obj 170 0 obj As described in Note 16 to the financial statements, Patient Advocate Foundation adopted new accounting guidance for revenue recognition in 2018. 0000002590 00000 n 153 0 obj 0000003271 00000 n <> endobj Supplementary Notes on the Financial Statements (unaudited) (continued) 2 Introduction The information contained in this document is for The Hongkong and Shanghai Banking Corporation Limited (‘the Bank’) and its subsidiaries (together ‘the group’). �м�Z��Zҟ6��c_7��Q�&w�?Qs�~'T��gR�N��*�p�7a�-�3��O�F��_��k�/�1�!nE��q&ȗ6a�Zd�� pU�5� 0000003169 00000 n �x��- ��[�� 0��}��y)7ta��>j��T�7��@��tܛ�`q�2��ʀ��&��6�Z�L�Ą?�_��yxg)˔z��çL�U��*�u�Sk�Se�O4?׸�c��.� � �� R� ߁��-��2�5�� S�>ӣV��d�`r��n~��Y�&�+`��;�A4�� A9� =�-�t��l�`;��~p�� Gp| ��[`L��`� "A�YA�+��Cb(��R�,� *�T�2B-� In this section of the footnotes, the company confirms that the consolidated financial statements contain the financial information for all its subsidiaries. Supplementary Notes on the Financial Statements (unaudited) (continued) 2 Introduction These notes are supplementary to and should be read in conjunction with the 2010 Annual Report and Accounts. <> H��yTSw�oɞ��c [��5la�QIBH�ADED��2�mtFOE�.�c��}��0��8�׎�8G�Ng��9�w��߽�� '��0 �֠�J��b� H��S]o�0}��$�u��S�4(��Zi,�Vi�&(tJ ��w��^&�܏�sN��u��8cf �yl��}�-{f��ž\�/�5�YrUHXVԙ�,V��4œ��(��NZ��i� � )V��`ʦ, <> <> application/pdf ��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 � <> Supplementary financial information Average balance sheets and yield. 102 0 obj 2011-04-14T15:23:26.000+08:00 - Identify the users of financial statements and state their information needs (ii) Explain the uses and limitations of financial statements. financial statements and supplementary information. NOTES TO FINANCIAL STATEMENTS DECEMBER 31,20X1 NOTE 7 NOTES PAYABLE (continued) Unsecured note, monthly payments of $328 including interest at 4.50% per annum. 20419584 108 0 obj 36 Information on shares, owners and rights; Note 33. <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Shading<>>>/Rotate 0/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> Acrobat Distiller 9.3.0 (Windows) 0000000716 00000 n FASB). <> 2018-04-16T08:01:24.394Z 0000017154 00000 n Notes to Required Supplementary Information..... 90 39. 176 0 obj [�oo��fe�c��`��u[}~{�a�N��қ\}�D^�=dS -�$R�0��D�w*+_�t�;��J�. The supplementary information should also relate to the same period covered by the financials. It should be derived from, and directly related to, the underlying records used to prepare the financials. endobj 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. 157 0 obj 0000003886 00000 n N'��)�].�u�J�r� (See AU-C 725 for more guidance about supplementary information.) endobj 0000004414 00000 n <> In the notes to financial statements, the company also has to report any subsequent events. endobj The note matures July 20x6. Consolidated Balance Sheet; Consolidated Statement of Net Cost; Consolidated Statement … �Ӕ˳��~~Q��W��"g��+i@)�h��vo��]]�"m�� N�� <>stream 0000004564 00000 n endobj �,��b��=``��a�qg�*��[�v�t�b�%�&��pF��ۃ��VN�,�$�ڗY\pY��4�L��;\�M ]�ν�[�OႩ�B�n+Q�>�皥�5��V�b��.6B��W��k�ۦo-q�f�KqL ��E��y^U��~��u��Zy�{KL��cG�U��](�c��cM��K�r�{gt�j�4�v��Lk�w�g��c�ז��]��k��:}K��+S&C)4��B�;�彩o9� ��D��u@>�khFG8,��+�,6(��. Supplementary Teaching Notes Topics Explanatory Notes Financial Reporting for Different Forms of Business Ownership Financial statements (i) Explain how information in financial statements can assist decision-making. Report. 0000014485 00000 n "X�ͤc��0�2�)��^� U.S. member firm of Grant Thornton International Ltd (GTIL). Supplementary Notes on the Financial Statements (unaudited) (continued) 2 Introduction The information contained in this document is for The Hongkong and Shanghai Banking Corporation Limited (‘the Bank’) and its subsidiaries (together ‘the group’). Supplementary Notes on the Financial Statements (unaudited) (continued) 2 Introduction The information contained in this document is for The Hongkong and Shanghai Banking Corporation Limited (‘the Bank’) and its subsidiaries (together ‘the group’). <>/Font<>>>/Fields[]>> Supplementary Information Supplementary information is defined as information presented outside the basic financial statements, excluding required supplementary information (see below), that is not considered necessary for financial statements to be fairly-presented in accordance with the applicable financial reporting framework (e.g. Supplementary information to the cash flow statement; Note 30. � 191 0 obj Financial Statements and Supplementary Schedules December 3 I , 2018 Table of Contents Report of Independent Registered Public Accounting Firm Statement of Financial Condition Statement of Income Statement of Changes in Member's Equity Statement of Changes in Liabilities Subordinated to Claims of General Creditors Statement of Cash Flows Notes to Financial Statements Supplemental … 2011-04-14T03:56:32.000Z endobj 199 0 obj <>stream endstream �V��)g�B�0�i�W��8#�8wթ��8_�٥ʨQ��Q�j@�&�A)/��g�>'K�� t�;\�� ӥ$պF�ZUn��(4T�%)뫔�0C&��Z��i��8��bx��E��B�;��P��ӓ̹�A�om?�W= 0000001482 00000 n 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 Presented with the 2011 Annual Report and Accounts the footnotes, the conditions of which existed before the ended. 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