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The notes form is a document used to provide supplementary information or disclosures required by regulatory authorities regarding financial statements or specific transactions.

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Entities that prepare financial statements in accordance with specific regulatory requirements, such as public companies or those subjected to certain accounting standards, are required to file the notes form.

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The information that must be reported includes significant accounting policies, contingent liabilities, related party transactions, subsequent events, and any other relevant disclosures required by applicable financial reporting standards.