notes to financial statements

article 4 notes to financial statements shall include, but not limited to, the contents as follows:

第四条公司财务报表附注应包括（但不限于）以下内容：

a usually triangular sail attached to the forestay or headstay of a sailboat.

一面通常是三角形的帆，安装在帆船的前桅支索上。

provisions on preparing the notes to financial statements of fund management companies

基金管理公司财务报表附注编制的有关规定

Forestay: The rigging that secures the mast forward.

前支索: 从前面固定桅杆的索具.

a furling jib rolls up around the forestay using special hardware in a furling system.

一个收帆臂（furlingjib）使用收帆系统中的特殊硬件设备，环绕着前桅支索（forestay）卷起。

explanatory notes to financial statements; notes to financial statements

财务报表注释，财务报表注释说明

general rules for securities companies to make notes to financial statements

证券公司财务报表附注编制的一般规定

article 3 the present provisions are general provisions on notes to financial statements.

第三条本规定是对财务报表附注的一般规定。