Halden SA is preparing its half-year report. Its annual notes comprise 38 notes. During the half-year: acquisition of a subsidiary for EUR 12,400,000 (judged significant to an understanding of the changes, case assumption); a bank loan of EUR 6,000,000 (judged significant, case assumption); pension obligations with no notable change (case data). Write a short justification of what the notes to the report must contain, distinguishing rule, case facts and professional judgement.