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    <title>Information to be presented either in the balance sheet or in the notes</title>
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    <description>Entities must disclose detailed subclassifications of line items in the balance sheet or notes, with disaggregation guided by accounting standards and the size, nature and function of amounts. Required breakdowns include classes of property, plant and equipment; receivables by type; inventories by category; provisions by purpose; and equity components. For each class of share capital disclose numbers authorised and issued, par value status, reconciliation of shares outstanding, rights and restrictions, treasury holdings, shares reserved for issue and reserve nature and purpose. Reclassifications between liabilities and equity require disclosure of amounts, timing and reasons.</description>
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    <pubDate>Mon, 26 Jun 2023 16:09:00 +0530</pubDate>
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