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An enterprise should make full disclosures relating to share capital on the face of balance sheet or in the notes.
For each class of share capital:
- the number of shares authorised
- the number of shares issued and fully paid, and issued but not fully paid
- par value per share, ot 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 enterprise held by the enterprise itself or by subsidiaries or associates of the enterprise
- shares reserved for issue under options and sales contracts, including the terms and amounts.
A description of the nature and purpose of each reserve within equity.
The following should be disclosed in the notes:
- the amount of equity dividends declared after the balance sheet date but before the financial statements were authorised for issue, and the related amounts per share
- the amount of any cumulative preference dividends not recognised.
An enterprise without share capital, such as a partnership, should disclose information equivalent to that required above, showing movements during the period in each category of equity interest and the rights, preferences and restrictions attaching to each category of equity interest.
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