IFRS Disclosure Guide 2012

20. Notes - Interim financial reporting

Disclosure of interim financial reporting

 Year 2013
Dividends paid, ordinary shares 
Dividends paid, other shares 
Dividends paid, ordinary shares per shareperShare
Dividends paid, other shares per shareperShare
Description of significant events and transactions
Description of accounting policies and methods of computation followed in interim financial statements
Explanation of seasonality or cyclicality of interim operations
Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years
Explanation of issues, repurchases and repayments of debt and equity securities
Explanation of events after interim period that have not been reflected
Explanation of effect of changes in composition of entity during interim period
Description of compliance with IFRSs if applied for interim financial report
Description of nature and amount of change in estimate during final interim period

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