Other DisclosuresOther Disclosures

Other Disclosures

125. An entity shall disclose in the notes:

(a) the amount of dividends proposed or declared before the financial report was authorised for issue but not recognised as a distribution to equity holders during the period, and the related amount per share; and

(b) the amount of any cumulative preference dividends not recognised.

126. An entity shall disclose the following, if not disclosed elsewhere in information published with the financial report:

(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; and

(c) the name of the parent and the ultimate parent of the group.

Aus126.1 An entity, other than a group, shall disclose in the financial report, the amounts paid or payable to:

(a) the auditor of the entity for an audit or a review of the financial reports of the entity;

(b) the auditor of the entity for non-audit services in relation to the entity, disclosing separately the nature and amount of each of the non‑audit services provided by the auditor; and

(c) a related practice of the auditor for non-audit services in relation to the entity, disclosing separately the nature and amount of each category of non-audit service.

Aus126.2 The following information shall be disclosed in the financial report of a group, the amounts paid or payable to:

(a) the auditor of the parent of the group, for an audit or a review of the financial report of any entity in the group;

(b) the auditor of the parent of the group, for non-audit services in relation to any entity in the group, disclosing separately the nature and amount of each of the non‑audit services provided by the auditor;

(c) a related practice of the auditor of the parent of the group, for non-audit services in relation to any entity in the group, disclosing separately the nature and amount of each of the non‑audit services provided by the auditor;

(d) the auditors of the subsidiaries in the group, other than those disclosed in accordance with paragraph Aus126.2(a), for an audit or a review of the financial reports of those subsidiaries;

(e) the auditors of the subsidiaries in the group, other than those disclosed in accordance with paragraphs Aus126.2(b) and (c), for non-audit services in relation to any entity in the group, disclosing separately the nature and amount of each of the non‑audit services provided by the auditor; and