What is a Supplementary Statement?

A supplementary statement is a supporting schedule that expands upon the information in an organization's income statement, balance sheet, or statement of cash flows. These statements are typically attached to a set of financial statements when the statements are being distributed outside of the organization; they are rarely attached to internal distributions.

Examples of Supplementary Statements

Here are several examples of supplementary statements that may be attached to an organization’s financial statement reporting package:

A statement summarizing the major classifications of inventory, and the ending balance in each one.
A statement summarizing the major classifications of fixed assets, and the ending balance in each one.
A statement summarizing the proportions of sales made to the entity’s major customers.
A statement summarizing the bad debt percentage incurred by the entity for the past few years.