Subsequent events
What happened between the end of the reporting period and the date the accounts were signed: a large deal, an accident, a court ruling, new borrowing.
How to read the number
The section read last and worth reading first: it describes the world the company lives in now, rather than the one it reported on.
When the metric lies
Some such events change the reported figures, others only the disclosure. Which one applies depends on whether the condition already existed at the reporting date.
Also known as: post balance sheet events