A type of accounting information that is provided to users of financial statements (by means of supplementary statements), over and above the information contained in primary statements. Supplementary information usually accompanies audited financial statements, and allows auditors of an entity’s financial statements to obtain sufficient appropriate audit evidence to express an opinion on whether the supplementary information is fairly presented, in all material respects, in addition to the financial statements as a whole.

The provision of such information is neither mandatory nor necessary to fairly present the financial statements of an entity. Supplementary statements include additional  as statements of charity (donations) or subsidized lending facilities (interest-free loans), etc.

Supplementary information may also be provided through supporting schedules that represent specific disclosures in the form of a detailed itemization of the contents of an entity’s accounts or financial statements. These disclosures 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.

Supplementary information may be part of an entity financials or may be separately presented to users of financials.