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#cfa-level-1 #reading-22-financial-statement-analysis-intro

In addition, note disclosures include information about the following (this is not an exhaustive list):

  • financial instruments and risks arising from financial instruments,

  • commitments and contingencies,

  • legal proceedings,

  • related-party transactions,

  • subsequent events (i.e., events that occur after the balance sheet date),

  • business acquisitions and disposals, and

  • operating segments’ performance.

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3.1.5. Financial Notes and Supplementary Schedules
hedules provide explanatory information about every line item (or almost every line item) on the balance sheet and income statement, as illustrated by the note references in Volkswagen’s balance sheet and income statement in Exhibits 3 and 5. <span>In addition, note disclosures include information about the following (this is not an exhaustive list): financial instruments and risks arising from financial instruments, commitments and contingencies, legal proceedings, related-party transactions, subsequent events (i.e., events that occur after the balance sheet date), business acquisitions and disposals, and operating segments’ performance. Exhibit 9. Excerpt from Notes to the Consolidated Financial Statements of the Volkswagen Group for Fiscal Year Ended 31 December 2009: Selected Data on Operati


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