Required note disclosure about noteworthy or infrequent transactions

A) ___________ ___________ the impact of transactions such as acquiring a business entity, selling a business entity or division, sales of key assets, etc. must be disclosed in a separate note to the financial statements. B) ___________ ___________ Note (required if there are any qualifying events) i) Subsequent events are material transactions or events that occur ___________ the date on the balance sheet, but ___________ the financial statements are published.