THE CORPORATIONS LAW
PART 13 - THE CORPORATIONS LAW
THE CORPORATIONS LAW 82 The Corporations Law is as follows:...
CHAPTER 2M - FINANCIAL REPORTS AND AUDIT
PART 2M.3 - FINANCIAL REPORTING
Division 1 - Annual financial reports and directors' reports
SECTION 299 ANNUAL DIRECTORS' REPORT - GENERAL INFORMATION 299(1) General information about operations and activities. The directors' report for a financial year must: (a) contain a review of operations during the year of the entity reported on and the results of those operations; and (b) give details of any significant changes in the entity's state of affairs during the year; and (c) state the entity's principal activities during the year and any significant changes in the nature of those activities during the year; and (d) give details of any matter or circumstance that has arisen since the end of the year that has significantly affected, or may significantly affect:(i) the entity's operations in future financial years; or
(ii) the results of those operations in future financial years; or
(iii) the entity's state of affairs in future financial years; and(e) refer to likely developments in the entity's operations in future financial years and the expected results of those operations; and (f) if the entity's operations are subject to any particular and significant environmental regulation under a law of the Commonwealth or of a State or Territory - details of the entity's performance in relation to environmental regulation.
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