Final answer:
The additional notes to the financial statement are specific to US GAAP financial statements and not common across all annual statement types.
Step-by-step explanation:
The additional notes to the financial statement (numbers 31-35) are not common across all annual statement types. These notes are actually specific to the US GAAP financial statements. US GAAP stands for Generally Accepted Accounting Principles, which are the accounting standards used in the United States.
These additional notes provide supplemental information and explanations related to the financial statements. They may include details about significant accounting policies, contingencies, contractual obligations, or other relevant information.
Other countries or regions may have their own set of accounting standards and require different types of additional notes in their financial statements.