15.10 Capital management disclosures

Entities applying IFRS are required to disclose information that will enable users of its financial statements to evaluate the entity’s objectives, policies, and processes for managing capital.

US GAAP There are no specific capital management disclosure requirements under US GAAP.

For SEC registrants, disclosure of capital resources is normally made in the Management’s Discussion and Analysis section of SEC filings such as Forms 10-K or 20-F.

Entities are required to disclose the following:

Qualitative information about their objectives, policies, and processes for managing capital
Summary quantitative data about what they manage as capital
Changes in the above from the previous period
Whether during the period they complied with any externally imposed capital requirements to which they are subject and, if not, the consequences of such non-compliance

The above disclosure should be based on information provided internally to key management personnel.

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15.10 Capital management disclosures

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