CORPORATIONS REGULATIONS 1990 (REPEALED)

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

REGULATION 2M.3.01   FINANCIAL STATEMENTS - PRESCRIBED REQUIREMENTS (CORPORATIONS LAW, S 296(2))  

2M.3.01(1)    
For subsection 296(2) of the Corporations Law, the financial report must comply:

(a) for a financial year commencing on or after 1 January 1991 and ending before 15 May 1997 - with the requirements set out in Schedule 5; and

(b) for a financial year commencing on or after 1 January 1991 and ending on or after 15 May 1997 but before 30 June 1997 with the requirements set out:

(i) in the applicable accounting standards; or

(ii) in Schedule 5.

2M.3.01(2)    
Subregulation (1) does not apply to a half-year accounting period of a disclosing entity unless the entity is a borrower in relation to debentures.