CTHRepealedLegislation
AASB 124 - Related Party Disclosures - December 2005
Different Classes to be Separately IdentDifferent Classes to be Separately Identified
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Different Classes to be Separately Identified
Aus25.7 All disclosures required by paragraphs Aus25.7.1 to Aus25.7.5 refer to equity instruments issued or issuable by the disclosing entity and any of its subsidiaries and shall be separated into each class of equity instrument identifying each class by:
(a) the name of the issuing entity;
(b) the class of equity instrument; and
(c) if the instrument is an option or right, the class and number of equity instruments for which it may be exercised.