There are 56 spare notes to the financial statements available within the software.

 

There are 2 spare introductory notes:

 

  • Spare introductory note A
  • Spare introductory note B


There are 10 spares notes that are suggested to be used if a total of a revenue class is to be shown directly on the statement of profit or loss and other comprehensive income, but a breakdown is desired in the notes:

 

  • Spare revenue A
  • Spare revenue B
  • Spare revenue C
  • Spare revenue D
  • Spare revenue E
  • Spare revenue F
  • Spare revenue G
  • Spare revenue H
  • Spare revenue I
  • Spare revenue J


There are 10 spares notes that are suggested to be used if a total of an expense class is to be shown directly on the statement of profit or loss and other comprehensive income, but a breakdown is desired in the notes:

 

  • Spare expenses A
  • Spare expenses B
  • Spare expenses C
  • Spare expenses D
  • Spare expenses E
  • Spare expenses F
  • Spare expenses G
  • Spare expenses H
  • Spare expenses I
  • Spare expenses J


There are 4 spares notes that are suggested to be used if the disclosure relates to the statement of profit or loss and other comprehensive income:

 

  • Spare revenue/expenses note A
  • Spare revenue/expenses note B
  • Spare revenue/expenses note C
  • Spare revenue/expenses note D


There are 10 spares notes that are suggested to be used if a total of a post operating profit revenue/expense class is to be shown directly on the statement of profit or loss and other comprehensive income but a breakdown is desired in the notes:

 

  • Spare revenue after operating profit A
  • Spare expenses after operating profit A
  • Spare revenue after operating profit B
  • Spare expenses after operating profit B
  • Spare revenue after operating profit C
  • Spare expenses after operating profit C
  • Spare revenue after operating profit D
  • Spare expenses after operating profit D
  • Spare revenue after operating profit E
  • Spare expenses after operating profit E


There are 10 spare notes for the statement of financial position:

 

  • Current assets - spare Y
  • Current assets - spare Z
  • Non-current assets - spare Y
  • Non-current assets - spare Z
  • Current liabilities - spare Y
  • Current liabilities - spare Z
  • Non-current liabilities - spare Y
  • Non-current liabilities - spare Z
  • Equity - spare Y
  • Equity - spare Z


There are 10 spares notes for other disclosures:

 

  • Spare note A
  • Spare note B
  • Spare note C
  • Spare note D
  • Spare note E
  • Spare note F
  • Spare note G
  • Spare note H
  • Spare note I
  • Spare note J