notes是footnotes吗？

问题如下：

Information about the coupon rates on the various long-term fixed-rate debt issues of a company can most likely be found in the:

选项：

A.non-current liabilities section of the balance sheet. B.Management Discussion & Analysis (MD&A). C.notes to the financial statements.

解释：

Information about the coupon rates on the various long-term fixed-rate debt issues can usually be found in the notes to the financial statements. The MD&A is more likely to discuss interest rate trends and/or current financing costs but not specific information on individual debt issues.