Understanding notes to accounts

The Notes to accounts section contains the explanatory disclosures that support and supplement the financial statements.

Notes typically include:

• Accounting policies and methods
• Breakdown of line items from the financial statements
• Contingent liabilities and commitments
• Related party disclosures
• Other required regulatory or statutory disclosures

Notes are organized as a hierarchical list of titled sections. Each note can contain text content, financial data tables, or a combination of both.

Each note supports two types of content sections:

Text sections

Provides a rich text editor for entering free-form narrative content, such as accounting policy descriptions or explanatory paragraphs.

Form sections

Provides a structured data table linked to an IBM Controller form, with the additional option to include data from both group and parent companies within the same note.