Other Disclosures

An undertaking shall disclose in the notes:
(i) the amount of dividends proposed (or declared) before the financial statements were approved for issue, but not recorded as a distribution to owners during the period, and the related amount per share; and
(ii) the amount of any cumulative preference dividends not recorded.

An undertaking shall disclose the following, if not disclosed elsewhere in information published with the financial statements:
(i) the domicile, and legal form, of the undertaking, its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office);
(ii) a description of the nature of the undertaking’s operations, and its principal activities; and
(iii) the name of the parent and the ultimate parent of the group.