Two children, one in a red jacket and another in a blue jacket, are sitting in a tire swing.
Two children are on a swing.
Two boys, each wearing a black coat, laugh as they swing high.
The values were staying the same.
The dog is holding his toy.
Diane was notoriously bad at keeping household accounts.
Two men engagged in tiles placing work.
Boys are walking toward showers.
If there's an issue that can compromise an entity's ability to summarize financial data it might be a condition that should be reported.