While the total amount of dividend recognised as distributions to owners must be disclosed under AASB 101, the amount per share does not have to be disclosed.

Name: While the total amount of dividend recognised as distributions to owners must be disclosed under AASB 101, the amount per share does not have to be disclosed.
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According to AASB 101, the amount per share of dividends declared must be disclosed in the financial statements.

While the Total Amount of Dividend Recognised as Distributions to Owners