_____________ include financial statements and notes, both on a consolidated and non consolidated basis.
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A. B. C. D.A
The correct answer is A, The annual Return.
The annual Return refers to a comprehensive financial report that includes both consolidated and non-consolidated financial statements and notes. It provides detailed information about the financial performance and position of an organization and is prepared at the end of each financial year.
Consolidated financial statements include the financial results of the parent company and all of its subsidiaries, while non-consolidated financial statements only reflect the financial position and results of the parent company.
The annual Return is an important document for shareholders, investors, creditors, and other stakeholders as it provides them with insight into the financial health of the organization. The financial statements and notes included in the annual Return help users to assess the financial performance and position of the organization and make informed decisions about investing or lending.
In summary, the annual Return is a financial report that includes both consolidated and non-consolidated financial statements and notes, and it is an important document for stakeholders to assess the financial health of the organization.