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Section 4 – Statement of Financial Position |
Ref |
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1. |
The balance sheet must be presented in a format as permitted by applicable Company Law |
4.2 |
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2. |
An entity with share capital shall disclose the following, either in the statement of financial position or in the notes: a) For each class of share capital: i. Par value per share, or that the shares have no par value. ii. A reconciliation of the number of shares outstanding at the beginning and at the end of the period. This reconciliation need not be presented for prior periods. iii. The rights, preferences and restrictions attaching to that class including restrictions on the distribution of dividends and the repayment of capital. iv. Shares in the entity held by the entity or by its subsidiaries, associates, or joint ventures. v. Shares reserved for issue under options and contracts for the sale of shares, including the terms and amounts. b) A description of each reserve within equity.
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4.12 |
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3. |
An entity without share capital, such as a partnership or trust, shall disclose information equivalent to that required by paragraph 4.12(a), showing changes during the period in each category of equity, and the rights, preferences and restrictions attaching to each category of equity. |
4.13 |
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4. |
If, at the reporting date, an entity has a binding sale agreement for a major disposal of assets, or a disposal group, the entity shall disclose the following information: a) a description of the asset(s) or the disposal group; b) a description of the facts and circumstances of the sale; and c) the carrying amount of the assets or, for a disposal group, the carrying amounts of the underlying assets and liabilities. |
4.14 |
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