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explanatory data that follows the financial statements and is integrally related to them. Footnotes help the user understand financial statement figures and any other matters essential in gauging a company's financial position. Examples of footnotes are disclosure of accounting policies, lawsuits, pension plan particulars, and tax considerations.
a short comment placed at the bottom ( foot ) of a page that provides a citation or insightful comment to the text.* Some word processors cannot handle footnotes properly, placing them at the end of the chapter or article rather than at the foot of the page where they belong.
Footnotes should be numbered consecutively throughout an entire book, or beginning again for each chapter or page. Sometimes footnotes are not numbered, but are referenced by a traditional set of symbols. They should be used in this order: asterisk (*), dagger (†), double dagger (‡), section sign (§), and pilcrow (¶).
*This is a footnote. Notice that the asterisk in the footnote matches the asterisk in the text. The typeface used for the footnote is smaller than the font used for the body copy. A horizontal rule or extra vertical space should be used to separate the footnote from the text.
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