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<a accesskey="1" href="page.php?w=balance_sheet&amp;p=20">1.Previous</a><br />
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<p>preferences, and restrictions of shares<br/>
# <a href="page.php?w=Treasury_share">Treasury share</a>s, including shares held by <a href="page.php?w=subsidiary">subsidiaries</a> and associates<br/>
# Shares reserved for issuance under <a href="page.php?w=option_%28finance%29">option</a>s and <a href="page.php?w=contract">contract</a>s<br/>
# A description of the nature and purpose of each reserve within owners' equity</p>

<p><big>Substantiation</big></p>
<p><b>Balance sheet substantiation</b> is the <a href="page.php?w=accounting">accounting</a> process</p><p>
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