3. Disclose the following for each class of share capital either on
the balance sheet or in the statement of changes in equity or in the notes (this information is usually disclosed in the notes):
i. the number of shares authorised;
ii. the number of shares issued and fully paid, and issued but not fully paid;
iii. par value per share, or that the shares have no par value;
iv. a reconciliation of the number of shares outstanding at the beginning and end of the year;
v. the rights, preferences and restrictions attached to each class of share capital, including restrictions on the distribution of dividends and the repayment of capital;
vi. shares in the entity held by the entity itself or by the entity’s subsidiaries or associates; and
vii. shares reserved for issuance under options and sales contracts, including the terms and amounts.