137An entity shall disclose in the notes:

137 An entity shall disclose in the notes: (a) the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to owners during the period, and the related amount per share; and (b) the amount of any cumulative preference dividends not recognised. 138 An entity shall disclose the following, if not disclosed elsewhere in information published with the financial statements: (a) the domicile and legal form of the entity, its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office); (b) a description of the nature of the entity’s operations and its principal activities; (c) the name of the parent and the ultimate parent of the group; and (d) if it is a limited life entity, information regarding the length of its life. Transition and effective date 139 An entity shall apply this Standard for annual periods beginning on or after 1 January 2018. Earlier application is permitted for periods beginning after 24 July 2014 but before 1 January 2018. If an entity adopts this Standard for an earlier period, it shall disclose that fact. 139A– 139C \[Deleted by the AASB\] 139D \[Deleted\] 139E \[Deleted\] 139F \[Deleted by the AASB\] 139G \[Deleted\] 139H– 139L \[Deleted by the AASB\] 139M \[Deleted\] 139N AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15, issued in December 2014, amended paragraph 34 in the previous version of this Standard. An entity shall apply that amendment when it applies AASB 15. 139O AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended), AASB 2014-1 Amendments to Australian Accounting Standards and AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014), amended the previous version of this Standard as follows: amended paragraphs Aus1.8, 7, 68, 71, 82, 93, 95, 96, 106 and 123 and deleted paragraph 139E. Paragraph 139G, added by AASB 2010-7, was deleted by AASB 2014-1. Paragraph 139M, added by AASB 2014-1, was deleted by AASB 2014-7. An entity shall apply those amendments when it applies AASB 9. 139P AASB 2015-2 Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to AASB 101, issued in January 2015, amended the previous version of this Standard as follows: amended paragraphs Aus1.8, 10, 31, 54–55, 82A, 85, 113–114, 117, 119 and 122, added paragraphs 30A, 55A and 85A–85B and deleted paragraphs 115 and 120. An entity shall apply those amendments for annual periods beginning on or after 1 January 2016. Earlier application is permitted. Entities are not required to disclose the information required by paragraphs 28–30 of AASB 108 in relation to these amendments. 139Q AASB 16 Leases, issued in February 2016, amended paragraph 123. An entity shall apply that amendment when it applies AASB 16. 139R AASB 17, issued in July 2017, amended paragraphs 7, 54 and 82. AASB 2020-5 Amendments to Australian Accounting Standards – Insurance Contracts, issued in July 2020, further amended paragraph 54. An entity shall apply those amendments when it applies AASB 17. 139S AASB 2019-1 Amendments to Australian Accounting Standards – References to the Conceptual Framework, issued in 2019, added AusCF paragraphs, amended paragraphs 15, 19–20, 23–24, 28, 89, Aus7.2 and RDR15.1, and deleted paragraphs Aus136.1 and Aus136.2. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by AASB 2019-1. An entity shall apply the amendments to AASB 101 retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to AASB 101 by reference to paragraphs 23–28, 50–53 and 54F of AASB 108. 139T AASB 2018-7 Amendments to Australian Accounting Standards – Definition of Material, issued in December 2018, amended paragraph 7 of AASB 101 and paragraph 5 of AASB 108, and deleted paragraph 6 of AASB 108\. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. 139U AASB 2020-1 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current, issued in March 2020 amended paragraphs 69, 73, 74 and 76 and added paragraphs 72A, 75A, 76A and 76B. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2024 retrospectively in accordance with AASB 108\. Earlier application is permitted. If an entity applies those amendments for an earlier period after the issue of AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants (see paragraph 139W), it shall also apply AASB 2022-6 for that period. If an entity applies AASB 2020-1 for an earlier period, it shall disclose that fact. 139V AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates, issued in March 2021, amended paragraphs 7, 10, 114, 117 and 122, added paragraphs 117A–117E and deleted paragraphs 118, 119 and 121. It also amended AASB Practice Statement 2 Making Materiality Judgements. An entity shall apply the amendments to AASB 101 for annual reporting periods beginning on or after 1 January 2023. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. 139W AASB 2022-6, issued in December 2022, amended paragraphs 60, 71, 72A, 74 and 139U and added paragraphs 72B and 76ZA. An entity shall apply: (a) the amendment to paragraph 139U immediately on issue of AASB 2022-6. (b) all other amendments for annual reporting periods beginning on or after 1 January 2024 retrospectively in accordance with AASB 108. Earlier application is permitted. If an entity applies these amendments for an earlier period, it shall also apply AASB 2020-1 for that period. If an entity applies AASB 2022-6 for an earlier period, it shall disclose that fact. Withdrawal of IAS 1 (revised 2003) 140 \[Deleted by the AASB\] Commencement of the legislative instrument Aus140.1 \[Repealed\] Withdrawal of AASB pronouncements Aus140.2 This Standard repeals AASB 101 Presentation of Financial Statements issued in September 2007. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the repealed Standard continues to apply in relation to any period ending before that time as if the repeal had not occurred. \[Note: When this Standard applies under section 334 of the Corporations Act (either generally or in relation to an individual entity), it supersedes the application of the repealed Standard.\] Appendix A Australian defined terms > Note: This appendix is an integral part of AASB 101. Aus7.1 \[Deleted by the AASB\] Aus7.2 In respect of public sector entities, local governments, governments and most, if not all, government departments are reporting entities: government means the Australian Government, the Government of the Australian Capital Territory, New South Wales, the Northern Territory, Queensland, South Australia, Tasmania, Victoria or Western Australia. government department means a government controlled entity, created pursuant to administrative arrangements or otherwise designated as a government department by the government which controls it. local government means an entity comprising all entities controlled by a governing body elected or appointed pursuant to a Local Government Act or similar legislation. Appendix B Australian simplified disclosures for Tier 2 entities This appendix is an integral part of the Standard. AusB1 This Standard does not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities. Compilation details Accounting Standard AASB 101 Presentation of Financial Statements (as amended) > Note: Compilation details are not part of AASB 101. This compiled Standard applies to annual periods beginning on or after 1 January 2024. It takes into account amendments up to and including 15 December 2022 and was prepared on 6 April 2023 by the staff of the Australian Accounting Standards Board (AASB). This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 101 (July 2015) as amended by other Accounting Standards, which are listed in the table below. Table of Standards | Standard | Date made | FRL identifier | Commence-ment date | Effective date(annual periods… on or after …) | Application, saving or transitional provisions | | ----------- | ----------- | -------------- | ------------------ | --------------------------------------------- | ---------------------------------------------- | | AASB 101 | 24 Jul 2015 | F2015L01626 | 31 Dec 2017 | (beginning) 1 Jan 2018 | see (a) below | | AASB 16 | 23 Feb 2016 | F2016L00233 | 31 Dec 2018 | (beginning) 1 Jan 2019 | see (b) below | | AASB 1058 | 9 Dec 2016 | F2017L00042 | 31 Dec 2018 | (beginning) 1 Jan 2019 | see (b) below | | AASB 2016-7 | 9 Dec 2016 | F2017L00043 | 31 Dec 2016 | (beginning) 1 Jan 2017 | see (c) below | | AASB 17 | 19 Jul 2017 | F2017L01184 | 31 Dec 2022 | (beginning) 1 Jan 2023 | see (d) below | | AASB 2017-5 | 12 Dec 2017 | F2018L00067 | 31 Dec 2017 | (beginning) 1 Jan 2018 | see (e) below | | AASB 2018-7 | 18 Dec 2018 | F2019L00021 | 31 Dec 2019 | (beginning) 1 Jan 2020 | see (f) below | | AASB 2019-1 | 21 May 2019 | F2019L00966 | 31 Dec 2019 | (beginning) 1 Jan 2020 | see (f) below | | AASB 2020-1 | 5 Mar 2020 | F2020L00283 | 31 Dec 2021 | (beginning) 1 Jan 2024 | see (g) below | | AASB 1060 | 6 Mar 2020 | F2020L00288 | 30 Jun 2021 | (beginning) 1 Jul 2021 | see (h) below | | AASB 2020-6 | 10 Aug 2020 | F2020L01049 | 31 Dec 2021 | (beginning) 1 Jan 2022 | see (i) below | | AASB 2021-2 | 30 Mar 2021 | F2021L00471 | 31 Dec 2022 | (beginning) 1 Jan 2023 | see (j) below | | AASB 2021-7 | 20 Dec 2021 | F2021L01883 | 31 Dec 2021 | (beginning) 1 Jan 2022 | see (k) below | | AASB 2022-6 | 15 Dec 2022 | F2023L00007 | 31 Dec 2022 | (beginning) 1 Jan 2023 | see (l) below | (a) Entities may elect to apply this Standard to annual periods beginning after 24 July 2014 but before 1 January 2018. (b) Entities may elect to apply this Standard to annual periods beginning before 1 January 2019, provided that AASB 15 Revenue from Contracts with Customers is also applied to the same period. (c) AASB 2016-7 deferred the effective date of AASB 15 (and its consequential amendments in AASB 2014-5) for not-for-profit entities to annual reporting periods beginning on or after 1 January 2019, instead of 1 January 2018. However, earlier application of AASB 101 (2015) incorporating the text that relates to AASB 15 is permitted, provided that AASB 15 is also applied. (d) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023, provided that AASB 9 Financial Instruments is also applied on or before the date of initial application of AASB 17. (AASB 17 was amended prior to its mandatory application by various amending Standards, including AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments, made by the AASB on 15 December 2022.) (e) Entities may elect to apply this Standard to annual periods beginning before 1 January 2018. (f) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020. (g) Entities may elect to apply the amendments set out in this Standard to annual periods beginning before 1 January 2024. (h) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021. (i) AASB 2020-6 deferred the effective date of the amendments set out in AASB 2020-1 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current to annual periods beginning on or after 1 January 2023, instead of 1 January 2022. However, earlier application of those amendments to annual periods beginning before 1 January 2023 is permitted. (j) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023. (k) Entities may elect to apply this Standard to annual periods beginning before 1 January 2022. (l) AASB 2022-6 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Deferral of Effective Date deferred the effective date of the amendments set out in AASB 2020-6 to annual periods beginning on or after 1 January 2024, instead of 1 January 2023. However, earlier application of those amendments to annual periods beginning before 1 January 2024 is permitted. The deferred requirements were originally set out in AASB 2020-1. Table of amendments | Paragraph affected | How affected | By … [paragraph/page] | | ------------------------- | ---------------------------- | ------------------------------------------------------------------------- | | AusCF1 | added | AASB 2019-1 [page 14] | | 7 | amendedamendedamendedamended | AASB 2018-7 [page 5]AASB 2021-2 [page 5]AASB 2021-7 [29]AASB 17 [page 77] | | 10 | amended | AASB 2021-2 [page 6] | | 15 | amended | AASB 2019-1 [page 14] | | AusCF15 | added | AASB 2019-1 [page 14] | | Aus16.2 | deleted | AASB 1058 [page 22] | | 19-20 | amended | AASB 2019-1 [page 14] | | Aus19.1 | amended | AASB 1060 [page 60] | | AusCF19-AusCF20 | added | AASB 2019-1 [page 14] | | 23-24 | amended | AASB 2019-1 [page 15] | | AusCF23-AusCF24 | added | AASB 2019-1 [page 15] | | 28 | amended | AASB 2019-1 [page 16] | | AusCF28 | added | AASB 2019-1 [page 16] | | 54 | amended | AASB 17 [page 77] | | 60 | amended | AASB 2022-6 [page 6] | | 69 | amended | AASB 2020-1 [page 5] | | 70 (preceding heading) | added | AASB 2020-1 [page 6] | | 71 (preceding heading) | added | AASB 2020-1 [page 6] | | 71 | amended | AASB 2022-6 [page 6] | | 72A (and heading) | added | AASB 2020-1 [page 6] | | 72A | amended | AASB 2022-6 [page 6] | | 72B | added | AASB 2022-6 [page 6] | | 73 | amended | AASB 2020-1 [page 6] | | 74 | amendedamended | AASB 2020-1 [page 6]AASB 2022-6 [page 6] | | 75A | added | AASB 2020-1 [page 7] | | 76 | amended | AASB 2020-1 [page 7] | | 76ZA | added | AASB 2022-6 [page 7] | | 76A (and heading) | added | AASB 2020-1 [page 7] | | 76B | added | AASB 2020-1 [page 7] | | 82 | amended | AASB 17 [page 77] | | 89 | amended | AASB 2019-1 [page 16] | | AusCF89 | added | AASB 2019-1 [page 16] | | 95 | amended | AASB 2017-5 [22] | | 114 | amended | AASB 2021-2 [page 6] | | 117 | amended | AASB 2021-2 [page 6] | | 117A-117E | added | AASB 2021-2 [page 6] | | 118-119 | deleted | AASB 2021-2 [page 7] | | 121 | deleted | AASB 2021-2 [page 7] | | 122 | amended | AASB 2021-2 [page 7] | | 123 | amended | AASB 16 [page 46] | | Aus136.1 | amendeddeleted | AASB 2017-5 [23]AASB 2019-1 [page 17] | | AusCFAus136.1 | added | AASB 2019-1 [page 17] | | Aus136.2 | deleted | AASB 2019-1 [page 17] | | AusCFAus136.2 | added | AASB 2019-1 [page 17] | | 139D | deleted | AASB 2020-1 [page 7] | | 139Q | added | AASB 16 [page 46] | | 139R | added | AASB 17 [page 78] | | 139S | added | AASB 2019-1 [page 17] | | 139T | added | AASB 2018-7 [page 6] | | 139U | addedamendedamended | AASB 2020-1 [page 7]AASB 2020-6 [page 5]AASB 2022-6 [page 7] | | 139V | added | AASB 2021-2 [page 7] | | 139W | added | AASB 2022-6 [page 7] | | Aus140.1 | repealed | Legislation Act 2003, s. 48D | | Appendix A – Aus7.2 | amended | AASB 2019-1 [page 17] | | Appendix B – RDR15.1 | amended | AASB 2019-1 [page 17] | | Appendix B – AusCFRDR15.1 | added | AASB 2019-1 [page 17] | | Appendix B | replaced | AASB 1060 [page 61] | Deleted IAS 1 text > Note: Deleted IAS 1 text is not part of AASB 101. 2 An entity shall apply this Standard in preparing and presenting general purpose financial statements in accordance with International Financial Reporting Standards (IFRSs). 139A IAS 27 (as amended in 2008) amended paragraph 106. An entity shall apply that amendment for annual periods beginning on or after 1 July 2009. If an entity applies IAS 27 (amended 2008) for an earlier period, the amendment shall be applied for that earlier period. The amendment shall be applied retrospectively. 139B Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, amended paragraph 138 and inserted paragraphs 8A, 80A and 136A. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact and apply the related amendments to IAS 32, IAS 39, IFRS 7 and IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments at the same time. 139C Paragraphs 68 and 71 were amended by Improvements to IFRSs issued in May 2008. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact. 139F Paragraphs 106 and 107 were amended and paragraph 106A was added by Improvements to IFRSs issued in May 2010. An entity shall apply those amendments for annual periods beginning on or after 1 January 2011. Earlier application is permitted. 139H IFRS 10 and IFRS 12, issued in May 2011, amended paragraphs 4, 119, 123 and 124. An entity shall apply those amendments when it applies IFRS 10 and IFRS 12. 139I IFRS 13, issued in May 2011, amended paragraphs 128 and 133. An entity shall apply those amendments when it applies IFRS 13. 139J Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraphs 7, 10, 82, 85–87, 90, 91, 94, 100 and 115, added paragraphs 10A, 81A, 81B and 82A, and deleted paragraphs 12, 81, 83 and 84. An entity shall apply those amendments for annual periods beginning on or after 1 July 2012. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact. 139K IAS 19 Employee Benefits (as amended in June 2011) amended the definition of ‘other comprehensive income’ in paragraph 7 and paragraph 96. An entity shall apply those amendments when it applies IAS 19 (as amended in June 2011). 139L Annual Improvements 2009–2011 Cycle, issued in May 2012, amended paragraphs 10, 38 and 41, deleted paragraphs 39–40 and added paragraphs 38A–38D and 40A–40D. An entity shall apply that amendment retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.