IFRS Disclosure Guide
21. Notes - Events after reporting period
Disclosure of events after reporting period
Explanation of body of authorisation
Date of authorisation for issue of financial statements
Explanation of fact that entity's owners or others have power to amend financial statements after issue
Date of authorisation for issue of financial statements
Explanation of fact that entity's owners or others have power to amend financial statements after issue
Disclosure of non-adjusting events after reporting period
| Non-adjusting events after reporting periodnone | |||||||||||||||
| Major business combinationnone | Disposal of major subsidiarynone | Announcement of plan to discontinue operationnone | Major purchases of assetsnone | Classification of assets as held for salenone | Other disposals of assetsnone | Expropriation of major assets by governmentnone | Destruction of major production plantnone | Announcing or commencing implementation of major restructuringnone | Major ordinary share transactionsnone | Potential ordinary share transactionsnone | Abnormally large changes in asset prices or foreign exchange ratesnone | Changes in tax rates or tax laws enacted or announcednone | Entering into significant commitments or contingent liabilitiesnone | Commencement of major litigationnone | |
| For the year 2023: | |||||||||||||||
| Explanation of financial effect of non-adjusting event after reporting period | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
Non-adjusting events after reporting period:
- Description of nature of non-adjusting event after reporting period
| Year 2023 | |
|---|---|
| Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners |
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