U gains and losses from derivative instruments 17. Which of the following will be disclosed in the reconciliation of retained earnings? a. Adjustment for an error of a prior period b. Net income c. Net loss d. Dividends e. All of the answers are correct. 18. Statements in which all items are expressed only in relative terms (percentages of a base) termed: a vertical Statements. b. horizontal Statements. c. funds Statements. d. common-Size Statements. e. None of the answers are correct 19. Which of the following can offer a type of comparison in financial statement analys a. Past ratios and figures b. Industry averages Statistics of competitors All of the answers are correct. None of the answers are correct