(IFRS) for Small and Medium-sized Entities (SMEs)

IFRS FOR SMES – JULY 2009(iii)(iv)(v)(vi)(vii)par value per share, or that the shares have no par value.a reconciliation of the number of shares outstanding at the beginningand at the end of the period.the rights, preferences and restrictions attaching to that classincluding restrictions on the distribution of dividends and therepayment of capital.shares in the entity held by the entity or by its subsidiaries orassociates.shares reserved for issue under options and contracts for the sale ofshares, including the terms and amounts.(b)a description of each reserve within equity.4.13 An entity without share capital, such as a partnership or trust, shall discloseinformation equivalent to that required by paragraph 4.12(a), showing changesduring the period in each category of equity, and the rights, preferences andrestrictions attaching to each category of equity.4.14 If, at the reporting date, an entity has a binding sale agreement for a majordisposal of assets, or a group of assets and liabilities, the entity shall disclose thefollowing information:(a)(b)(c)a description of the asset(s) or the group of assets and liabilities.a description of the facts and circumstances of the sale or plan.the carrying amount of the assets or, if the disposal involves a group ofassets and liabilities, the carrying amounts of those assets and liabilities.30 © IASCF