When those tendons are worn, torn, inflamed, or entirely ruptured, it hurts. The rotator cuff muscles act as tendons to hold the shoulder mechanism together with the arm. There are four of them, also known as the âSITSâ muscles: supraspinatus, infraspinatus, teres minor, serratus anterior.
The notes to the financial statements also must disclose claims by creditors against the assets of the company. The note shows how the company is financing present and future costs. It also gives the user of the financial statements a look at future cash flows, which can affect the payment of dividends.
Financial statement. Financial statements (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand. They typically include basic financial statements, accompanied by a management discussion and analysis: