Where can one find information about share-purchase warrants or options?

The correct choice is the notes section of the financial statements, specifically under share capital. This section provides detailed disclosures about a company's equity, including the existence and terms of share-purchase warrants or options. These instruments are considered components of equity, and their implications are significant for understanding a company's capital structure and potential dilution of shares.

The notes section typically outlines the number of warrants or options outstanding, their exercise prices, expiration dates, and any vesting conditions. This information is crucial for investors and analysts seeking to assess a company's potential future share dilution and the impact of these instruments on shareholder equity.

In contrast, the cash flow statement primarily focuses on the cash generated or used in operating, investing, and financing activities, and does not provide detailed information about equity instruments. The management discussion might offer broader insights into the financial condition and strategic outlook but lacks the specific details regarding share-purchase warrants or options. The income statement presents a company's revenues and expenses over a period but does not include equity instruments, as it reflects performance rather than ownership structure.