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IFRS Disclosure Guide

18. Notes - Corporate information and statement of IFRS compliance

Disclosure of notes and other explanatory information

Name of reporting entity or other means of identification
Domicile of entity
Legal form of entity
Country of incorporation
Address of entity's registered office
Principal place of business
Description of nature of entity's operations and principal activities
Name of parent entity
Name of ultimate parent of group
Length of life of limited life entity
Statement of IFRS compliance
Management conclusion on fair presentation as consequence of departure
Explanation of departure from IFRS
Explanation of financial effect of departure from IFRS
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
Explanation of adjustments that would be necessary to achieve fair presentation
Disclosure of uncertainties of entity's ability to continue as going concern
Explanation of fact and basis for preparation of financial statements when not going concern basis
Explanation of why entity not regarded as going concern
Description of reason for using longer or shorter reporting period
Description of fact that amounts presented in financial statements are not entirely comparable

Disclosure of reclassifications or changes in presentation
 
Reclassified itemsnone
For the year 2017: 
Amount of reclassifications or changes in presentation 

Reclassified items:
  • Description of nature of reclassifications or changes in presentation
  • Description of reason for reclassifications or changes in presentation

Description of reason why reclassification of comparative amounts is impracticable
Description of nature of necessary adjustments to provide comparative information

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date
 
Maturitynone
Not later than one yearnoneLater than one yearnone
At 31.12.2017: 
Current inventories  
Current trade receivables  
Current trade payables  
Disclosure of significant accounting policies
Explanation of measurement bases used in preparing financial statements
Description of other accounting policies relevant to understanding of financial statements
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment

Disclosure of assets and liabilities with significant risk of material adjustment
 
Assets and liabilitiesnone
At 31.12.2017: 
Assets with significant risk of material adjustments within next financial year 
Liabilities with significant risk of material adjustments within next financial year 

Assets and liabilities:
  • Description of nature of assets with significant risk of material adjustments within next financial year
  • Description of nature of liabilities with significant risk of material adjustments within next financial year


Disclosure of objectives, policies and processes for managing capital

Capital requirements:
  • Qualitative information about entity's objectives, policies and processes for managing capital
  • Summary quantitative data about what entity manages as capital
  • Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
  • Information whether entity complied with any externally imposed capital requirements
  • Information about consequences of non-compliance with externally imposed capital requirements

 Year 201731.12.2017
Dividends recognised as distributions to owners per shareperShare 
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners  
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per shareperShare 
Cumulative preference dividends not recognised  
Non-cash assets declared for distribution to owners before financial statements authorised for issue  
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value  
Dividends payable, non-cash assets distributions  
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners  
Equity reclassified into financial liabilities  
Financial liabilities reclassified into equity  
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue
Description of timing and reason of reclassification between financial liabilities and equity

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