Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p28
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 74038–77840

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 entity held by the entity or by its subsidiaries or associates; and
(vii) shares reserved for issue under options and contracts for the sale of shares, including terms and amounts; and
(b) a description of the nature and purpose of each reserve within equity.
131 An entity without share capital, such as a partnership or trust, shall disclose information equivalent to that required by paragraph 130(a), showing changes during the reporting period in each category of equity interest, and the rights, preferences and restrictions attaching to each category of equity interest.
132 An entity shall disclose in the notes:
(a) the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to owners during the reporting period, and the related amount per share; and
(b) the amount of any cumulative preference dividends not recognised.

Commencement of the legislative instrument
Aus132.1 For legal purposes, this legislative instrument commences on 31 December 2026.

Appendix A
Defined terms
This appendix is an integral part of the Standard.
aggregation                                       The adding together of assets, liabilities, equity, income, expenses or cash flows that share characteristics and are included in the same classification.
classification                                    The sorting of assets, liabilities, equity, income, expenses and cash flows based on shared characteristics.
disaggregation                                    The separation of an item into component parts that have characteristics that are not shared.
general purpose financial reports                 Reports that provide financial information about a reporting entity that is useful to primary users in making decisions relating to providing resources to the entity. Those decisions involve decisions about:
                                                  (a) buying, selling or holding equity and debt instruments;
                                                  (b) providing or selling loans and other forms of credit; or
                                                  (c) exercising rights to vote on, or otherwise influence, the entity's management's actions that affect the use of the entity's economic resources.
                                                  General purpose financial reports include – but are not restricted to – an entity's general purpose financial statements and sustainability-related financial disclosures.
general purpose financial statements              A particular form of general purpose financial reports that provide information about the reporting entity's assets, liabilities, equity, income and expenses.
IFRS Accounting Standards                         Accounting standards issued by the International Accounting Standards Board. They comprise:
                                                  (a) International Financial Reporting Standards;
                                                  (b) International Accounting Standards;
                                                  (c) IFRIC Interpretations; and
                                                  (d) SIC Interpretations.
                                                  IFRS Accounting Standards were previously known as International Financial Reporting Standards, IFRS, IFRSs and IFRS Standards.
management-defined performance measure            A subtotal of income and expenses that:
                                                  (a) an