Supplementary information includes additional details or explanations of items in or related to the basic financial statements, consolidating information, historical summaries of items extracted from the basic financial statements, statistical data, and other material, some of which may be from sources outside the accounting system or outside the entity
Supplementary information may be prepared in accordance with an
applicable financial reporting framework, by regulatory or contractual requirements,
in accordance with management's criteria, or in accordance with other
requirements