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

Disclosure of non-adjusting events after reporting period
Non-adjusting events after reporting periodnone
Major business combinationnoneDisposal of major subsidiarynoneAnnouncement of plan to discontinue operationnoneMajor purchases of assetsnoneClassification of assets as held for salenoneOther disposals of assetsnoneExpropriation of major assets by governmentnoneDestruction of major production plantnoneAnnouncing or commencing implementation of major restructuringnoneMajor ordinary share transactionsnonePotential ordinary share transactionsnoneAbnormally large changes in asset prices or foreign exchange ratesnoneChanges in tax rates or tax laws enacted or announcednoneEntering into significant commitments or contingent liabilitiesnoneCommencement of major litigationnone
For the year 2023: 
Explanation of financial effect of non-adjusting event after reporting periodotherotherotherotherotherotherotherotherotherotherotherotherotherotherother

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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