IFRS Disclosure Guide

19. Notes - Corporate information

Corporate information

 Year 2026
Description of fact that amounts included in financial statements are not entirely comparable 
Amounts presented in financial statements are not entirely comparableother
Name of reporting entity or other means of identification
Domicile of entity
Legal form of entity
Country of incorporation
Address of entity's registered office
Principal place of business
Description of nature of entity's operations and principal activities
Name of parent entity
Name of ultimate parent of group
Length of life of limited life entity
Description of reason for using longer or shorter reporting period

Disclosure of reclassifications or changes in presentation or disclosure
 
Reclassified itemsnone
For the year 2026: 
Amount of reclassifications or changes in presentation or disclosure 

Reclassified items:
  • Description of nature of reclassifications or changes in presentation or disclosure
  • Description of reason for reclassifications or changes in presentation or disclosure

 Year 202631.12.2026
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting dateother 
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date  
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date  
Maturity  
other 
Not later than one yearother 
Later than one yearother 
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date  
Current inventories  
  
Current trade payables  
Disclosure of objectives, policies and processes for managing capitalother 
Disclosure of objectives, policies and processes for managing capital  
Disclosure of objectives, policies and processes for managing capital  
  
Capital requirementsother 
Disclosure of objectives, policies and processes for managing capital  
Information whether entity complied with any externally imposed capital requirements  
Entity complied with any externally imposed capital requirementsother 
perShare 
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners  
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per shareperShare 
Cumulative preference dividends not recognised  
Non-cash assets declared for distribution to owners before financial statements authorised for issue  
  
Dividends payable, non-cash assets distributions  
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners  
Disclosure of information about non-current liabilities with covenantsother 
Disclosure of information about non-current liabilities with covenants  
  
Types of non-current liabilities with covenants  
Types of non-current liabilities with covenantsother 
Disclosure of information about non-current liabilities with covenants  
Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenantsother 
other 
Carrying amount of non-current liabilities with covenants  
Disclosure of reconciliation between restated amounts presented applying IFRS 18 and amounts previously presented applying IAS 1other 
Statement that restated comparative information for MPMs is not disclosed because of impracticability  
Restated comparative information for MPMs not disclosed because of impracticabilityother 
other 
Entity invests in assets as a main business activityother 
Entity provides financing to customers as a main business activityother 
Entity changed assessment of whether it invests in assets or provides financing to customers as a main business activityother 
Amount and classification not disclosed because of impracticability for items for which classification has changed because of changed assessment of specified main business activity(ies)other 
other 
Entity calculated MPM other than by using accounting policies it used for line items in statement(s) of financial performanceother 
Calculation of MPM differs from accounting policies required or permitted by IFRSsother 
Disclosure of accounting policy choices for income and expenses from specific cash and cash equivalents and from specific liabilitiesother 
Classification of income and expenses from cash and cash equivalents that do not relate to providing financing to customersother 
other 
Disclosure of line items in primary financial statements in which disclosed amounts are includedother 
Description of reason why reclassification of comparative amounts is impracticable
Description of nature of necessary adjustments to provide comparative information
Disclosure of objectives, policies and processes for managing capital
Disclosure of objectives, policies and processes for managing capital
Disclosure of objectives, policies and processes for managing capital
Qualitative information about entity's objectives, policies and processes for managing capital
Summary quantitative data about what entity manages as capital
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
Information about consequences of non-compliance with externally imposed capital requirements
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue

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