Information that is not reflected in the financial statements. It is not necessary to provide users of financial statements materially misleading in such liabilities that may be incurred.
Additional information that is not shown in the financial statements but that is necessary to prevent users from understanding financial statements in essence such as liabilities that might occur.
Additional information that is not listed in the financial statements, but it is information that is not necessary to use the financial statements to the wrong in substance such as liabilities that may be caused.