[adj] - serving or intended to explain or make clear
Ex·plan'a·to·ry adjective [ Latin explanatorius .] Serving to explain; containing explanation; as explanatory notes. Swift. 
adjective serving or intended to explain or make clear; `explanatory notes`; `an explanatory paragraph`
• (a.) Serving to explain; containing explanation; as explanatory notes.
A paragraph added to an audit report to explain something, such as the reason for a qualified or adverse opinion.