Which of the following is NOT considered supporting information in the Account summary?

In the context of the Account summary, supporting information typically includes details that provide context to the primary account information, which often encompasses various aspects such as transactions, policy conditions, and personal data related to the account holder.

Personal details serve as fundamental descriptors of the account holder, providing essential information about identity and contact, while policy terms outline the agreements tied to the insurance coverage, explaining the conditions and provisions. Open policy transactions highlight current activities associated with the account, offering real-time insights into the ongoing operations and status of the policies.

Financial statements, while they might be relevant for evaluating the overall financial health of an individual or organization, do not represent supporting information directly related to the account summary. Instead, they present a broader view of financial performance rather than specifics tied to account transactions or policy status. Therefore, they are considered separate from the more focused supporting information that enhances the understanding of the account summary context. This distinction clarifies why financial statements are not categorized as supporting information in this specific scenario.