113 An entity shall disclose in the notes:
(a) information about the basis of preparation of the financial statements (see paragraphs 6A-6N of IAS 8) and the specific accounting policies used (see paragraphs 27A-27I of IAS 8);
(b) information required by IFRS Accounting Standards that is not presented in the primary financial statements; and
(c) other information that is not presented in the primary financial statements, but is necessary for an understanding of any of them (see paragraph 20).
114 An entity shall, as far as practicable, present notes in a systematic manner (see paragraph B112). In determining a systematic manner, the entity shall consider the effect on the understandability and comparability of its financial statements. An entity shall cross-reference each item in the primary financial statements to any related information in thenotes. If amounts disclosed in the notes are included in one or more line items in the primary financial statements, an entity shall
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