When referring to a financial statements document of a company, should it be treated as a singular or plural noun phrase?

Should I say, 'This financial statements includes...' or 'These financial statements include...'?

Thank you.

2 Answers 2



  • These - demonstrative determiner
  • Financial - adjective
  • Statements - noun

The noun is "statements" and is plural. Financial is simply an adjective describing the noun. Therefore the article should be plural, "these".


  • Articles (a, the) express specificity of a noun
  • Demonstratives (this, these) require a reference to refer to the object
  • Quantifiers (all, few) point out how much or how little is being indicated
  • Possessives (their, my) indicates belonging
  • A small point: the definite article is "the". "These" is a plural demonstrative determinative, here functioning as a determiner. The demonstratives are "this, these, that, those"
    – BillJ
    Apr 15, 2018 at 12:22
  • I agree with @BillJ, and the determiner should agree in number with the noun it determines. I'll upvote your answer as soon as you edit it. Apr 15, 2018 at 12:25
  • Yep, good point. Apr 15, 2018 at 12:47

Financial statements is a term that usually refers not merely to a number of statements, but rather to a number of different kinds of statements. To treat the term as having a singular referent shows ignorance not only of English grammar but also of financial practice.

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