Beruflich Dokumente
Kultur Dokumente
3
2. Presentation of the stapled equity holders’ interest in the equity of
the stapled group
The stapled equity holders‟ interest in the equity of the stapled group may be presented in the consolidated
statement of financial position as shown below.
An entity may adopt an alternative presentation to that illustrated above. For example:
The statement of financial position disclosure of the equity of the other stapled entities (ie, XYZ2 and XYZ3) may
be presented for each entity and/or broken down into its various components (share capital, reserves and
retained profits) either in the statement of financial position or in the notes. Where a breakdown is provided, the
reserves and retained profits could be further split between pre- and post-transition stapling amounts if
applicable.
This material has been prepared by PwC for general circulation on matters of interest only. It is not advice and does not take into account the
objectives, financial situation or needs of any recipient. Any recipient should, before acting on this material, make their own enquiries and obtain
their own professional advice in relation to any issue or matter referred to herein. We do not, in preparing this material, accept or assume
responsibility for any purpose or to any person to whom this material is shown and shall not be liable in respect of any loss, damage or expense
whatsoever caused by any 4 use the reader may choose to make of this material. © 2010 PwC. All rights reserved. "PwC" refers to
PricewaterhouseCoopers, an Australian limited liability partnership, or as the context requires, the PricewaterhouseCoopers global network or
other member firms of the network each of which is a separate and independent legal entity.
Some entities may want to flag "equity holders of XYZ2 and XYZ3" as NCI by cross referencing the line items to
a note disclosure that describes these equity holders as NCI, rather than including the words in the primary
statements as illustrated in the example above. While this may appear to be an acceptable presentation, we do
not encourage it; ASIC could challenge this approach on the basis that the designation should be in the
primary statements.
This disclosure format has been developed to address the specific EPS disclosure anomaly resulting from the
accounting for stapling arrangements prescribed in AASB 3. It is not to be used to present other additional EPS
information.
5
This material has been prepared by PwC for general circulation on matters of interest only. It is not advice and does not take into account the
objectives, financial situation or needs of any recipient. Any recipient should, before acting on this material, make their own enquiries and obtain
their own professional advice in relation to any issue or matter referred to herein. We do not, in preparing this material, accept or assume
responsibility for any purpose or to any person to whom this material is shown and shall not be liable in respect of any loss, damage or expense
whatsoever caused by any 6 use the reader may choose to make of this material. © 2010 PwC. All rights reserved. "PwC" refers to
PricewaterhouseCoopers, an Australian limited liability partnership, or as the context requires, the PricewaterhouseCoopers global network or
other member firms of the network each of which is a separate and independent legal entity.