Notes: Share capital
An entity is required to disclose information that enables users of its financial
statements to evaluate the entity’s objectives, policies, and processes for managing capital. This
information should include a description of what it manages as capital, the nature of externally
imposed capital requirements, if there are any, as well as how those requirements are incorporated
into the management of capital. Additionally, summary quantitative data about what it manages as
capital should be provided as well as any changes in the components of capital and methods of
managing capital from the previous period. The consequences of noncompliance with externally
imposed capital requirements should also be included in the notes. All these disclosures are based on the information provided internally to key management personnel.
An entity should also present either in the statement of financial position or in the statement of
changes in equity, or in the notes, disclosures about each class of share capital as well as about the
nature and purpose of each reserve within equity. Information about share capital should include the
number of shares authorized and issued (fully paid or not fully paid); par value per share or that
shares have no par value; the rights, preferences and restrictions attached to each class of share
capital, shares in the entity held by the entity (treasury shares) or by its subsidiaries or associates; and
shares reserved for issue under options and contracts.
statements to evaluate the entity’s objectives, policies, and processes for managing capital. This
information should include a description of what it manages as capital, the nature of externally
imposed capital requirements, if there are any, as well as how those requirements are incorporated
into the management of capital. Additionally, summary quantitative data about what it manages as
capital should be provided as well as any changes in the components of capital and methods of
managing capital from the previous period. The consequences of noncompliance with externally
imposed capital requirements should also be included in the notes. All these disclosures are based on the information provided internally to key management personnel.
An entity should also present either in the statement of financial position or in the statement of
changes in equity, or in the notes, disclosures about each class of share capital as well as about the
nature and purpose of each reserve within equity. Information about share capital should include the
number of shares authorized and issued (fully paid or not fully paid); par value per share or that
shares have no par value; the rights, preferences and restrictions attached to each class of share
capital, shares in the entity held by the entity (treasury shares) or by its subsidiaries or associates; and
shares reserved for issue under options and contracts.