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.