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Commission Regulation
(EC) No 1725/2003 of 29. September
2003 amended by Regulation (EC) No 2238/2004
and Regulation (EC) No 1910/2005
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I nformation
to be Presented either on the Face of the Balance Sheet or
in the Notes
74. An entity shall
disclose, either on the face of the balance sheet or in
the notes, further subclassifications of the line items
presented, classified in a manner appropriate to
the entity’s operations.
75. The detail
provided in subclassifications depends on the requirements of
IFRSs and on the size, nature and function of the amounts
involved. The factors set out in paragraph 72 also are used to
decide the basis of subclassification. The disclosures vary
for each item, for example:
(a) items of
property, plant and equipment are disaggregated into classes
in accordance with IAS 16;
(b) receivables are
disaggregated into amounts receivable from trade customers,
receivables from related parties, prepayments and other
amounts;
(c) inventories are
subclassified, in accordance with IAS 2 Inventories,
into classifications such as merchandise, production supplies,
materials, work in progress and finished goods;
(d) provisions are
disaggregated into provisions for employee benefits and other
items; and
(e) equity capital
and reserves are disaggregated into various classes, such as
paid-in capital, share premium and reserves.
76. An entity shall
disclose the following, either on the face of the balance
sheet or 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 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 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 the terms and amounts;
and
(b) a description of
the nature and purpose of each reserve within
equity.
77. An entity
without share capital, such as a partnership or trust, shall
disclose information equivalent to that required by
paragraph 76(a), showing changes during the
period in each category of equity interest, and
the rights, preferences and restrictions attaching to each
category of equity interest.
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