Which of the following best describes the additional information that companies use to meet the requirements of full disclosure in financial statements?
1. Parenthetical comments or modifying comments placed on the face of the financial statements.
2. Disclosure notes conveying additional insights about company operations, accounting principles, contractual agreements, and pending litigation.
3. Supplemental schedules and tables that report more detailed information than is shown in the primary financial statements.
4. Comments on the face of the financial statements, and schedules, tables, and narrative disclosures in notes to the financial statements.

Financial statements can be defined as a summarized formal records that represents the position, financial activities and accounting information of an individual or a business entity. The informations contained in a financial statement are cash-flow, liabilities, income and expenses, assets, equity, etc. Financial statements are prepared in accordance with the Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS).

A full disclosure in financial statements is an accounting principle which states that businesses should give a well detailed information or description about their financial statements for interested public view.

Hence, comments on the face of the financial statements, and schedules, tables, and narrative disclosures in notes to the financial statements best describes the additional information that companies use to meet the requirements of full disclosure in financial statements.