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 300A ANNUAL DIRECTORS' REPORT - SPECIFIC INFORMATION TO BE PROVIDED BY LISTED COMPANIES 300A(1) [Information to be provided] The directors' report for a financial year for a company must also include: (a) discussion of broad policy for determining the nature and amount of emoluments of board members and senior executives of the company; and (b) discussion of the relationship between such policy and the company's performance; and (c) details of the nature and amount of each element of the emolument of each director and each of the 5 named officers of the company receiving the highest emolument. 300A(2) [Applies if listed company] This section only applies to a company that is: (a) incorporated in Australia; and (b) included in an official list of the Exchange. 300A(3) [Applies despite constitution] This section applies despite anything in the company's constitution.This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.