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Explanatory notes prepared by the Deutsche Bundesbank on reporting Nonresidents assets in Germany Annex K4 to the Foreign Trade and Payments Regulation, sheets 1 and 2 This report serves to obtain
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Explanatory notes on reports provide additional context, details, or information to clarify figures and statements presented in financial or statistical reports.
Entities such as corporations, partnerships, and other business organizations that submit financial or compliance reports are typically required to file explanatory notes.
To fill out explanatory notes, clearly describe each item, provide necessary context or calculations, and ensure that the notes correlate directly to the reported figures for clarity.
The purpose of explanatory notes is to enhance the understanding of the report by providing insights and clarifications that help stakeholders interpret the data accurately.
Information such as accounting policies, significant estimates, and assumptions, as well as additional detail on specific line items, must be reported in explanatory notes.
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