Cash dividends property dividends liquidating dividends and stock dividends

This Standard removes the requirements for banded disclosure by disclosing entities of remuneration for directors (paragraph 4.2(b) of AASB 1017 Related Party Disclosures) and for executives of disclosing entities (Section 6 of AASB 1034 Financial Report Presentation and Disclosures).

It also removes the requirement for consolidated accounts to disclose the aggregate remuneration of directors of each entity in the economic entity (paragraph 4.3 of AASB 1017).

Since the total cost of this approach (leaving it to users to calculate totals) would be likely to exceed the cost of the alternative proposed in ED 106, the proposal in ED 106 is adopted in this Standard.

Following the introduction of the Australian equivalent Standard, AASB 2 Share-based Payment, it is intended that this Standard be revised, removing Appendix 6 and inserting references to AASB 2.These changes provide a reduction in disclosures for disclosing entities because of the reduction in the number of executives included in remuneration disclosures compared to banding disclosures (which include all executives earning over 0,000 per annum) and in the number of directors included in aggregate remuneration.This Standard requires disclosing entities to disclose the remuneration of each specified director and specified executive; specified directors being the directors of the entity required to prepare the financial report and specified executives being at least five executives in the economic entity (or entity) with the greatest authority.If disclosing entities were not required to provide aggregates of individual amounts, users would be able to calculate them, so as to obtain a succinct overview of the amounts for the reporting period.However, for a meaningful comparable amount for the preceding reporting period, users would need access to the previous annual report to obtain the relevant individual amounts to be aggregated.

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