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Which of the following is not included as a primary part of the financial disclosure in Form 10-
K?
Financial data for a 5-year period.
Management's opinion of the financial statements.
Business operations and strategy.
Four basic financial statements.
Financial data for a 5-year period.
Management's opinion of the financial statements.
Business operations and strategy.
Four basic financial statements.
Solution
Option B is correct
Management opininon is diffrent from the management discussion on the financial conditions
and operations.

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