IFRS Disclosure Guide
34. Notes - Separate financial statements
Disclosure of information about separate financial statements
Description of nature of financial statements
Description of fact that exemption from consolidation has been used
Description of reasons why separate financial statements are prepared if not required by law
Name of entity whose consolidated financial statements have been produced for public use
Principal place of business of entity whose consolidated financial statements have been produced for public use
Country of incorporation of entity whose consolidated financial statements have been produced for public use
Address where consolidated financial statements are obtainable
Description of fact that exemption from consolidation has been used
Description of reasons why separate financial statements are prepared if not required by law
Name of entity whose consolidated financial statements have been produced for public use
Principal place of business of entity whose consolidated financial statements have been produced for public use
Country of incorporation of entity whose consolidated financial statements have been produced for public use
Address where consolidated financial statements are obtainable
Disclosure of subsidiaries
| Subsidiariesnone | ||
| <Subsidiaries>total_for | Entity's total for subsidiaries{"SubsidiariesMember":1}total_for[] | |
| For the year 2023: | ||
| Proportion of ownership interest in subsidiary | other | EntitysTotalForSubsidiariesMember_1t∑other |
| Proportion of voting rights held in subsidiary | other | EntitysTotalForSubsidiariesMember_1t∑other |
Subsidiaries:
- Name of subsidiary
- Principal place of business of subsidiary
- Country of incorporation of subsidiary
Disclosure of joint ventures
| Joint venturesnone | ||
| <Joint ventures>total_for | Entity's total for joint ventures{"JointVenturesMember":1}total_for[] | |
| For the year 2023: | ||
| Proportion of ownership interest in joint venture | other | EntitysTotalForJointVenturesMember_1t∑other |
| Proportion of voting rights held in joint venture | other | EntitysTotalForJointVenturesMember_1t∑other |
Joint ventures:
- Name of joint venture
- Principal place of business of joint venture
- Country of incorporation of joint venture
Disclosure of associates
| Associatesnone | ||
| <Associates>total_for | Entity's total for associates{"AssociatesMember":1}total_for[] | |
| For the year 2023: | ||
| Proportion of ownership interest in associate | other | EntitysTotalForAssociatesMember_1t∑other |
| Proportion of voting rights held in associate | other | EntitysTotalForAssociatesMember_1t∑other |
Associates:
- Name of associate
- Principal place of business of associate
- Country of incorporation of associate
Method used to account for investments in subsidiaries
Method used to account for investments in joint ventures
Method used to account for investments in associates
Statement that investment entity prepares separate financial statements as its only financial statements
Description of identification of financial statements to which separate financial statements relate
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
Method used to account for investments in joint ventures
Method used to account for investments in associates
Statement that investment entity prepares separate financial statements as its only financial statements
Description of identification of financial statements to which separate financial statements relate
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
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