Which of the following is least likely to be included in the 'Notes to the Financial Statements'?

The inclusion of graphs and charts of stock performance is least likely to be found in the 'Notes to the Financial Statements.' Typically, the Notes serve specific purposes, such as providing vital information about the accounting policies, details of contingent liabilities, and clarifications on significant items presented in the financial statements.

Accounting policies outline the principles and methods applied in preparing financial statements, which are essential for understanding how the data was generated and presented. Similarly, details of contingent liabilities are crucial for users of financial statements because they inform about potential future obligations that could impact the company's financial stability. Explanations of significant financial statement items go into detail about various entries, ensuring transparency and comprehensibility for the users.

In contrast, graphs and charts are more illustrative in nature and tend to be used in sections like management discussions or performance reviews rather than in the Notes. They provide a visual representation of data, which is not typically classified under the textual explanatory content that the Notes generally contain. Therefore, this choice accurately reflects what is least likely to be included in that section.