Final answer:
Relevant notes to financial statements include descriptions of commitments and contingencies, subsequent events, and segment reporting, which provide context for FS users.
Step-by-step explanation:
Examples of relevant notes to the financial statements (FS), other than the "Summary of Significant Accounting Policies," include:
- Commitments and Contingencies: Disclosures about potential liabilities that could affect the financial position of the entity.
- Subsequent Events: Information about events that have occurred after the balance sheet date that may have a material impact on the company's financial status.
- Segment Reporting: Information about different business activities or geographical regions if the company operates in multiple segments.
These notes provide important context and details that can help users of FS to better understand the financial condition and performance of the business.