Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p27
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 71354–74291

To comply with paragraph 126 an entity shall disclose in the notes:
(a) qualitative information about its objectives, policies and processes for managing capital, including:
(i) a description of what it manages as capital;
(ii) when an entity is subject to externally imposed capital requirements, the nature of those requirements and how those requirements are incorporated into the management of capital; and
(iii) how it is meeting its objectives for managing capital.
(b) summary quantitative data about what it manages as capital. Some entities regard some financial liabilities (for example, some forms of subordinated debt) as part of capital. Other entities regard capital as excluding some components of equity (for example, components arising from cash flow hedges).
(c) any changes in (a) and (b) from the preceding reporting period.
(d) whether during the reporting period it complied with any externally imposed capital requirements to which it is subject.
(e) when it has not complied with such externally imposed capital requirements, the consequences of such non-compliance.
128 An entity shall base the note disclosures in paragraph 127 on the information provided internally to key management personnel.
129 An entity may manage capital in a number of ways and be subject to a number of different capital requirements. For example, a conglomerate may include entities that undertake insurance activities and banking activities and those entities may operate in several jurisdictions. When an aggregate disclosure of capital requirements and how capital is managed would not provide useful information or would distort a financial statement user's understanding of an entity's capital resources, the entity shall disclose separate information for each capital requirement to which the entity is subject.
          AusCF129.1 In respect of AusCF entities, an entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act and that is not a reporting entity need not present the disclosures required by paragraphs 126–129.
          AusCF129.2  Notwithstanding paragraph AusCF129.1, in respect of AusCF entities, a not-for-profit entity need not present the disclosures required by paragraphs 126–129.

Other disclosures
130 An entity shall either present in the statement of financial position or the statement of changes in equity or disclose in the notes:
(a) for each class of share capital:
(i) the number of shares authorised;
(ii) the number of shares issued and fully paid, and issued but not fully paid;
(iii) par value per share, or a statement that the shares have no par value;
(iv) a reconciliation of the number of shares outstanding at the beginning and at the end of the reporting period;
(v) the rights, preferences and restrictions attaching to that class, including restrictions on the distribution of dividends and the repayment of capital;
(vi) shares in the