A statement that provides “supplementary information” to users of financial statements such as statements of charity (donations) or subsidized lending facilities (interest-free loans), etc. Any accounting information that is not presented on primary statements of an entity is supplementary in nature.

Supplementary statements may also include supporting schedules that provide specific disclosures in the form of a detailed itemization of the contents of an entity’s accounts or financial statements. Supporting schedules communicate additional details on the items of accounts (e.g., assets and liabilities) that usually take the form of tables of data constituting material information about such items.