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