Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p12
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 33921–37197

[Based on IFRS for SMEs Standard paragraph 4.11]

      1.                     An entity with share capital shall disclose the following, either in the statement of financial position or in the notes:
           1.                     for each class of share capital:
                1.                      the number of shares authorised;
                2.                    the number of shares issued and fully paid, and issued but not fully paid;
                3.                  par value per share or that the shares have no par value;
                4.                  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;
                5.                    the rights, preferences and restrictions attaching to that class including restrictions on the distribution of dividends and the repayment of capital;
                6.                  shares in the entity held by the entity or by its subsidiaries or associates; and
                7.                 shares reserved for issue under options and contracts for the sale of shares, including the terms and amounts; and
           1.                    a description of each reserve within equity.
          [IFRS for SMEs Standard paragraph 4.12]

      1.                     An entity without share capital, such as a partnership or trust, shall disclose information equivalent to that required by paragraph 45(a), showing changes during the period in each category of equity, and the rights, preferences and restrictions attaching to each category of equity. [IFRS for SMEs Standard paragraph 4.13]
      2.                     If, at the reporting date, an entity has any assets classified as held for sale, or assets and liabilities that are included in a disposal group that is classified as held for sale, the entity shall disclose the following information:
           1.                     a description of the asset(s) or the group of assets and liabilities; and
           2.                    a description of the facts and circumstances of the sale, or leading to the expected disposal, and the expected manner and timing of that disposal.
          [Based on IFRS for SMEs Standard paragraph 4.14]

     47A In applying paragraph 40, an entity might classify liabilities arising from loan arrangements as non‑current when the entity's right to defer settlement of those liabilities is subject to the entity complying with covenants within twelve months after the reporting date. In such situations, the entity shall disclose information in the notes that enables users of financial statements to understand the risk that the liabilities could become repayable within twelve months after the reporting date, including:

           1.                    information about the covenants (including the nature of the covenants and when the entity is required to comply with them) and the carrying amount of related liabilities; and

           2.                    facts and circumstances, if any, that indicate the entity may have difficulty complying with the covenants – for example, the entity having acted during or after the reporting period to avoid or mitigate a potential