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IFRS Disclosure Guide
35. Notes - Separate financial statements
Disclosure of information about separate financial statements
| Year 2026 | |
|---|---|
| Description of nature of financial statements | |
| Nature of financial statements | other |
| Description of fact that exemption from consolidation has been used | |
| Exemption from consolidation has been used | other |
| other | |
| Disclosure of subsidiaries | |
| Disclosure of subsidiaries | |
| Subsidiaries | |
| Subsidiaries | other |
| other | |
| Disclosure of subsidiaries | |
| Proportion of ownership interest in subsidiary | other |
| Proportion of voting rights held in subsidiary | other |
| Disclosure of joint ventures | other |
| Disclosure of joint ventures | |
| Joint ventures | |
| Joint ventures | other |
| Total for all joint ventures | other |
| Proportion of ownership interest in joint venture | other |
| Proportion of voting rights held in joint venture | other |
| Disclosure of associates | other |
| Disclosure of associates | |
| Associates | |
| Associates | other |
| Total for all associates | other |
| Disclosure of associates | |
| other | |
| Proportion of voting rights held in associate | other |
| Method used to account for investments in subsidiaries | |
| Method used to account for investments in subsidiaries, categorical | other |
| Method used to account for investments in joint ventures | |
| other | |
| Method used to account for investments in associates | |
| Method used to account for investments in associates, categorical | other |
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
Disclosure of subsidiaries
Disclosure of subsidiaries
Name of subsidiary
Principal place of business of subsidiary
Country of incorporation of subsidiary
Disclosure of joint ventures
Disclosure of joint ventures
Disclosure of joint ventures
Name of joint venture
Principal place of business of joint venture
Country of incorporation of joint venture
Disclosure of associates
Disclosure of associates
Disclosure of associates
Name of associate
Principal place of business of associate
Country of incorporation of associate
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
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
Disclosure of subsidiaries
Disclosure of subsidiaries
Name of subsidiary
Principal place of business of subsidiary
Country of incorporation of subsidiary
Disclosure of joint ventures
Disclosure of joint ventures
Disclosure of joint ventures
Name of joint venture
Principal place of business of joint venture
Country of incorporation of joint venture
Disclosure of associates
Disclosure of associates
Disclosure of associates
Name of associate
Principal place of business of associate
Country of incorporation of associate
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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