BC20 IFRS 12 requires an entity to disclose information that enables users of financial statements

(a) to understand:

(i) the composition of the group; and

(ii) the interest that non‑controlling interests have in the group's activities and cash flows; and

(b) to evaluate:

(i) the nature and the effect of significant restrictions on its ability to access and use assets of the group, and settle liabilities of the group;

(ii) the nature of, and changes in, the risks associated with its interests in consolidated structured entities;

(iii) the consequences of changes in the parent's ownership interest in a subsidiary that do not result in a loss of control; and

(iv) the consequences of losing control of a subsidiary during the reporting period.