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

Disclosure of subsidiaries
 
Subsidiariesnone
<Subsidiaries>total_forEntity's total for subsidiaries{"SubsidiariesMember":1}total_for[]
For the year 2023: 
Proportion of ownership interest in subsidiaryotherEntitysTotalForSubsidiariesMember_1tother
Proportion of voting rights held in subsidiaryotherEntitysTotalForSubsidiariesMember_1tother

Subsidiaries:
  • Name of subsidiary
  • Principal place of business of subsidiary
  • Country of incorporation of subsidiary


Disclosure of joint ventures
 
Joint venturesnone
<Joint ventures>total_forEntity's total for joint ventures{"JointVenturesMember":1}total_for[]
For the year 2023: 
Proportion of ownership interest in joint ventureotherEntitysTotalForJointVenturesMember_1tother
Proportion of voting rights held in joint ventureotherEntitysTotalForJointVenturesMember_1tother

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_forEntity's total for associates{"AssociatesMember":1}total_for[]
For the year 2023: 
Proportion of ownership interest in associateotherEntitysTotalForAssociatesMember_1tother
Proportion of voting rights held in associateotherEntitysTotalForAssociatesMember_1tother

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

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