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CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 1 - Annual financial reports and directors' reports  

SECTION 299A  ANNUAL DIRECTORS' REPORT - ADDITIONAL GENERAL REQUIREMENTS FOR LISTED ENTITIES  

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299A(1)  [Required information]  

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The directors' report for a financial year for a company, registered scheme or disclosing entity that is listed must also contain information that members of the listed entity would reasonably require to make an informed assessment of:


(a) the operations of the entity reported on; and


(b) the financial position of the entity reported on; and
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(c) the business strategies, and prospects for future financial years, of the entity reported on.
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299A(2)  [Entity reported on]  


The entity reported on is:


(a) the company, registered scheme or disclosing entity that is listed (if consolidated financial statements are not required); or
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(b) the consolidated entity (if consolidated financial statements are required).

299A(3)  [Material that may be omitted]  

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The report may omit material that would otherwise be included under paragraph (1)(c) if it is likely to result in unreasonable prejudice to:


(a) the company, registered scheme or disclosing entity; or


(b) if consolidated financial statements are required - the consolidated entity or any entity (including the company, registered scheme or disclosing entity) that is part of the consolidated entity.

If material is omitted, the report must say so.


 



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