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INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Page PANORAMA CORPORATION Report of Independent Registered Public Accounting Firm 2Consolidated Balance Sheets as of December31, 2015 and 2014F 3Consolidated
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Notes to consolidated financial are additional information and explanations provided alongside the consolidated financial statements to give users a better understanding of the financial performance and position of a group of companies.
Companies that prepare consolidated financial statements are generally required to file notes to consolidated financial.
Notes to consolidated financial should be filled out by providing detailed explanations of the accounting policies, assumptions, estimates, and other relevant information used in preparing the consolidated financial statements.
The purpose of notes to consolidated financial is to provide users with additional information that is not included in the main financial statements, helping them to make more informed decisions.
Information related to accounting policies, contingencies, related party transactions, significant events, and any other information that is relevant to understanding the consolidated financial statements.
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