AASB 18 Presentation and Disclosure in Financial Statements 130-132: Present or disclose share capital details for each class and the nature and purpose of each reserve, equivalent information for entities without share capital, and dividends proposed or declared after the period and cumulative preference dividends not recognised

What does 130-132 require?

For each class of share capital the entity must give, on the balance sheet, on the equity statement or in a note, the number of shares authorised, the numbers issued fully paid and issued partly paid, par value or the absence of par value, a reconciliation of shares outstanding from the start to the end of the period, the rights, preferences and restrictions including on dividends and capital repayment, shares held by the entity or its subsidiaries or associates, and shares reserved for issue under options or share sale contracts, with terms and amounts; and, for each reserve, a description of its nature and purpose. Partnerships, trusts and other entities without share capital disclose equivalent information for each category of equity interest. The notes must disclose dividends proposed or declared before authorisation of the statements but not recognised, with the per share amount, and any cumulative preference dividends not recognised.