CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 2 - Half-year financial report and directors' report  

SECTION 302   302   DISCLOSING ENTITY MUST PREPARE HALF-YEAR FINANCIAL REPORT AND DIRECTORS' REPORT  
A disclosing entity must:


(a) prepare a financial report and directors' report for each half-year; and


(b) have the financial report audited or reviewed in accordance with Division 3 and obtain an auditor's report; and


(c) lodge the financial report, the directors' report and the auditor's report on the financial report with ASIC;

unless the entity is not a disclosing entity when lodgment is due.

Note 1: This Chapter only applies to disclosing entities incorporated or formed in Australia (see subsection 285(2)).

Note 2: See section 320 for the time for lodgment with ASIC.

Note 3: Subsection 318(4) requires disclosing entities that are borrowers in relation to debentures to also report to the trustee for debenture holders.


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