$26.$ An entity shall either present in the statement of financial position or the statement of

changes in equity or disclose in the notes for each class of share capital:

a$.$ the number of shares authorized

b$.$ the number of shares issued and fully paid, and issued but not fully paid

c$.$ par value per share, or a statement that the shares have no par value

d$.$ a reconciliation of the number of the authorized shares at the beginning and at the end

of the reporting period