Guide to annual financial statements – Illustrative disclosures

respect of operating segments ( Note 5) and EPS (statement of profit or loss ; and OCI, and Note 10) apply only if the parent: – has debt or equity instruments (operating segments) or ordinary shares/ potential ordinary shares (EPS) that are traded in a public market – i.e. a domestic or foreign stock exchange or an over-the-counter market, ................
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