Other disclosures

Disclosures about Dividends

In addition to the distributions information in the statement of changes in equity (see above), the following must be disclosed in the notes: the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognized as a distribution to owners during the period, and the related amount per share and the amount of any cumulative preference dividends not recognized.

Capital Disclosures

An entity should disclose information about its objectives, policies and processes for managing capital. To comply with this, the disclosures include:

• Qualitative information about the entity's objectives, policies and processes for managing capital, including
• Description of capital it manages
• Nature of external capital requirements, if any
• How it is meeting its objectives
• Quantitative data about what the entity regards as capital
• Changes from one period to another
• Whether the entity has complied with any external capital requirements and
• If it has not complied, the consequences of such non-compliance

Disclosures about Puttable Financial Instruments

IAS 1 requires the following additional disclosures if an entity has a puttable instrument that is classified as an equity instrument:

• Summary quantitative data about the amount classified as equity
• The entity's objectives, policies and processes for managing its obligation to repurchase or redeem the instruments when required to do so by the instrument holders, including any changes from the previous period
• The expected cash outflow on redemption or repurchase of that class of financial instruments and
• Information about how the expected cash outflow on redemption or repurchase was determined