Notes: Other disclosures required by IAS 1
The reporting entity is required to provide details of any
dividends proposed or declared before the financial statements were authorized to issue but not
charged to equity. It should also indicate the amount of any cumulative preference dividends not
recognized in the statement of changes in equity.
If not otherwise disclosed within the financial statements, these items should be reported in the
footnotes.
1. The domicile and legal form of the entity, its country of incorporation, and the address of the
registered office (or principal place of business, if different);
2. A description of the nature of the reporting entity’s operations and its principal activities; and
3. The name of the parent entity and the ultimate parent of the group.
These disclosures (which have been modeled on those set forth by the Fourth and Seventh EU
Directives) are particularly of interest given the multinational character of many enterprises reporting
in conformity with IFRS.
dividends proposed or declared before the financial statements were authorized to issue but not
charged to equity. It should also indicate the amount of any cumulative preference dividends not
recognized in the statement of changes in equity.
If not otherwise disclosed within the financial statements, these items should be reported in the
footnotes.
1. The domicile and legal form of the entity, its country of incorporation, and the address of the
registered office (or principal place of business, if different);
2. A description of the nature of the reporting entity’s operations and its principal activities; and
3. The name of the parent entity and the ultimate parent of the group.
These disclosures (which have been modeled on those set forth by the Fourth and Seventh EU
Directives) are particularly of interest given the multinational character of many enterprises reporting
in conformity with IFRS.