Other reserves note in the Annual Report

Other reserves, if part of your equity, are something you should have a separate note about. I would say that even if the balance is insignificant, it is part of your equity and that in it is important enough to be disclosed in more detail.

In this note you should give further information about all subgroups other reserves in your equity include and their changes within. It’s similar to property, plant and equipment note the way it’s supposed to be build up – you start with initial balances, add all movements and end up with the ending balance.

So it would serve a purpose you should also explain in text the movements that took place – what and why happened, their effects and possible future outcomes if applicable.