Financial instruments that are not listed on the balance sheet of a company may involve significant risks that must be disclosed in the notes to the financial statements. are reported as assets if the company can determine the fair value. must be reported as a liability on the balance sheet at the end of the accounting period. O must be reported on the income statement. D Question 10 2 pts Countries throughout the world typically pay extremely large dividends to shareholders. rely heavily on local stock and bond markets. have less comprehensive accounting disclosure requirements than the U.S. carry a normal debt/equity ratio that is less than 25%