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Financial Reporting

Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Share premium

Status: Standard in accordance with the IFRS AU Taxonomy 2019

Definition
[STANDARD REF:IAS 1.106 Disclosure     ]   This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
Unique identifier
http://api.gov.au/definition/fr/de743
API url
https://api.gov.au/definitions/api/definition/fr/de743