Audited financial statements come in two parts: the NUMBERS (income statement, balance sheet, cash flow, equity changes) and the FOOTNOTES (everything you can't put in a number). Footnotes describe accounting policies, segment reporting, related-party transactions, contingent liabilities (pending lawsuits), subsequent events (anything material between period close and report publication), and concentration risks. For a fintech, the footnotes ALWAYS cover: chart-of-accounts policy, ECL methodology (lesson 55), unrecognised commitments (BNPL undrawn credit), and counterparty concentration (top 5 customers % of revenue). The journal doesn't capture this, it's METADATA at the report layer, but it must be PRODUCIBLE from your ledger. This lesson posts entries that drive specific footnote disclosures, then we discuss the disclosure format.