QUESTION 13 According to paragraph 79 of AASB 101, an entity shall disclose the following either in the statement of financial position or the statement of changes in equity, or in the notes for each class of share capital, except for the number of shares authorised the number of shares issued and fully paid, and issued but not fully paid par value per share, or that the shares have no par value shares in the entity held by the entity or its competitors