Information to be presented either in the balance sheet or in the notes

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....a manner appropriate to the entity's operations. The detail provided in subclassifications depends on the requirements of Ind ASs and on the size, nature and function of the amounts involved. An entity shall disclose the following, either in the balance sheet or in the statement of changes in equity, or in the notes: * items of property, plant and equipment are disaggregated into classes in ac....

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....ssued and fully paid, and issued but not fully paid; * par value per share, or that the shares have no par value; * a reconciliation of the number of shares outstanding at the beginning and at the end of the period; * the rights, preferences and restrictions attaching to that class including restrictions on the distribution of dividends and the repayment of capital; * shares in the entity ....

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....ts of the entity only on liquidation and is classified as an equity instrument between financial liabilities and equity, it shall disclose the amount reclassified into and out of each category (financial liabilities or equity), and the timing and reason for that reclassification. Statement of Profit and Loss The statement of profit and loss shall present, in addition to the profit or loss and o....